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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Gifts: claims made under the old rules


Where the hold-over claim was made under the previous legislation, TCGA92/S67 provides for the current rules to apply to the emigration of the donee who is an individual, see CG67270, or the death of a life tenant where the trustees are the donee, see CG36510+, after 14 March 1989.