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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Qualifying corporate bonds: taxpayer receives shares/QCBs: charities

The exemption for gifts to charities in TCGA 1992 section 257, see CG66620+, also applies to a gift of QCBs which carry a deferred gain. The deferred gain is not brought into charge on the disposal to the charity.