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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
, see all updates

Land: small part-disposals: indexation allowance

If TCGA92/S242 has applied in respect of a part-disposal, the rules for calculating the indexation allowance on a later disposal, or part-disposal, are set out at CG17360+

NOTE. If a taxpayer is within the charge to Capital Gains Tax, neither indexation allowance nor taper relief apply to disposals of assets on or after 6 April 2008. Previously indexation allowance had been frozen at April 1998. Companies and other concerns within the charge to Corporation Tax are not affected by these changes. For indexation allowance see CG17207+ and for taper relief see CG17895+.