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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Death of person with interest in possession: interest in part

TCGA92/S73 (2)

Where the interest was in part of the property only, the appropriate proportion of thechargeable gain arising under Section 71(1) is exempted.

From 22 March 2006 this only applies to certain kinds of interest in possession, seeCG36525.