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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Disposal of interests in settlements: after 18 March 1991

TCGA92/S85 (2) - (9)

TCGA92/S85 (2)-(9) contains rules preventing a double charge where a settlement has previously been subject to the new exit charge under TCGA92/S80 see CG38215.