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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Groups: indexation on no gain/loss disposals: assets held on 31/3/82

See also CG17760+ concerning cases where `rolled-up indexation’ relating to no gain/no loss disposals before 30 November 1993 continues to be available to create or increase losses where there is a disposal on or after that date.