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HMRC internal manual

Capital Gains Manual

Land: part-disposals: TCGA92 S42

A part-disposal of land will commonly take one of two forms.

  • The disposal of the owner’s entire interest in an identifiable part of his land. A typical example would be the sale by a farmer of one of his fields.
  • The granting of an interest, for example a lease, over the whole or part of the owner’s land. The taxation consequences of the granting of a lease over land are dealt with at CG70770+.