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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Retirement benefits schemes: funds approved under ICTA88 S608

TCGA92/S271 (2)TCGA92/S271 (2) exempts gains accruing on the disposal of investments by superannuation funds formerly approved under Section 208 ICTA1970 which satisfy certain requirements, see IM8300+.