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HMRC internal manual

Capital Gains Manual

Leases: introduction: effect of differences in land law

Different systems of law relating to land exist in:

  • England and Wales (this system also applies with certain minor modifications in Northern Ireland), and
  • Scotland.

As a result of these different systems, the precise rules governing leases of land are not identical, but none of these differences affect the application of the CGT legislation, except where specified in the instructions which follow.