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HMRC internal manual

Capital Gains Manual

Land: small part-disposals: rebasing rules applied on later disposal


If TCGA92/S244 has applied on an earlier disposal, and

  • the land in question was acquired before 1 April 1982;
  • the `small’ part-disposal occurred between 1 April 1982 and 5 April 1988; and
  • there is a later disposal or part-disposal of the land after 5 April 1988

special rules apply to determine the allowable expenditure to be set against the later disposal, see CG16960+.