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HMRC internal manual

Capital Gains Manual

Absolute entitlement: effects: sales by trustees after

Where trustees sell assets after the occasion of charge under Section 71(1) (including cases where they sell assets to meet their Capital Gains Tax liability under Section 71(1)) but before assets are appropriated to the beneficiaries, charges on the beneficiaries should be computed under Section 60(1) in proportion to their entitlement to the assets, see CG34360.