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HMRC internal manual

Capital Gains Manual

Land: part-disposals: TCGA92 S242 or TCGA92 S243 previously applied

TCGA92/S242 & TCGA92/S243If a part-disposal of land occurred before the introduction of the special practice in CG71852, and the provisions of either TCGA92/S242, see CG71870+, or TCGA92/S243, see CG72200, were applied, it is still possible to apply the special practice. However, this can only be done if the taxpayer agrees to an appropriate reduction of the apportioned cost of each remaining portion of the original holding.