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HMRC internal manual

Capital Gains Manual

From:: HM Revenue & Customs
Published: 12 March 2016
Updated:: 30 November 2021 - See all updates

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Contents
CG33000C
CG37500C
CG37700P

CG37742 - Absolute entitlement: special cases: infancy

In Scotland a minor (person 14-17) has more rights and powers than an English infant, but the same principles apply.

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