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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Land: part-disposals: TCGA92 S42


In general, the basic provisions regarding part-disposals, see CG12730+, apply to part-disposals of land. However, the nature of land and the interests which can be created overland, give rise to particular difficulties. There are special rules to overcome thesedifficulties and those rules are covered later in this chapter.