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HMRC internal manual

Capital Gains Manual

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HM Revenue & Customs
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Leases: merger: indexation allowance: disposals 29/6/92: ESC D42

ESC/D42Under ESC/D42 (published on 29 June 1992)

for disposals on or after 29 June 1992, indexation allowance on the cost of acquiring the original lease is calculated by reference to the date of its acquisition.