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HMRC internal manual

Capital Gains Manual

Roll-over relief: Lloyds underwriters: Lloyds syndicate capacity

TCGA92/S155 & FA99/S78

Assets consisting of a member’s interest in a particular Lloyd’s syndicate or a member’s rights held under a particular pooling arrangement were included as qualifying assets from 6 April 1999. Any claims to roll-over relief in respect of these assets will be dealt with by Specialist PT High Net Worth Unit and any enquiries on the point should be referred there.