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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
, see all updates

Charities: religious communities: excess allowable figure: carry forward

CG67532 tells you that any excess allowable figure can be set against any gains in theyear of assessment. If there are no gains in that year, or if the excess exceeds thegains, any unused excess may be carried forward and set against gains in subsequent years.