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HMRC internal manual

Capital Gains Manual

• From: HM Revenue & Customs
• Published: 12 March 2016
• Updated: 13 June 2019, see all updates

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1. Contents
2. CG30200C
3. CG31900C

Death and Personal Representatives: Non-retrospective variations: contents

DEATH AND PERSONAL REPRESENTATIVES

Non-retrospective variations

1. CG31900

   Non-retrospective variations: introduction
2. CG31920

   Non-retrospective variations: vested assets
3. CG31940P

   Assets still vested in personal representatives
4. CG32080

   Non-retrospective variations: deleting trust

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