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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Roll-over relief: improvements: ESC D22 and ESC D24

ESC D22

ESC/D22 provides that expenditure on improvements to existing assets may be treated as incurred in acquiring other assets, see CG60410.

ESC D24

ESC/D24 provides that delay in taking an asset into use arising out of the execution of improvements may be ignored, see CG60810.