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HMRC internal manual

Capital Gains Manual

Groups: indexation allowance restriction: debts on a security

TCGA92/S182

The provisions which eliminate or restrict indexation allowance on the disposal of a debt on a security are in TCGA92/S182. Instructions on the meaning of `debt on a security’ are at CG53420+. A company may dispose of a debt on a security by

  • assigning it to another person
  • receiving payment
  • making a negligible value claim.