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HMRC internal manual

Capital Gains Manual

Absolute entitlement: types of case

The particular types of case covered by the paragraphs which follow are these

CG37510+ Absolute interests in a fund and the principle in Crowe v Appleby
   
CG37600+ Mergers of interests
CG37700+ Unauthorized Distributions
CG37710+ Class Closing Rules
CG37740+ Infancy