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HMRC internal manual

Capital Gains Manual

Land: part-disposals: part-disposals and rebasing

TCGA92/SCH3/PARA4 (1)Where there has been a part-disposal of land between 31 March 1982 and 5 April 1988, there are special rules for determining the allowable expenditure on a later disposal, or part disposal, after 5 April 1988, see CG16940+.