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HMRC internal manual

Capital Gains Manual

Gifts: trading/holding cos of trading groups: non-business assets

If you are dealing with a claim to hold-over relief on a gift of shares in a trading company or group, you may have to restrict any hold-over relief. You have to do this if the trading company or the trading group has chargeable assets which are not business assets.

CG66971+ tell you how to do this.