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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
CG40200C
CG45000C
CG47520P

CG47914 - Groups to which loss set-off restrictions apply: unrealised losses: rule

Content archived, see CG10100

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