Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Capital Gains Manual

Land: part-disposals: value shifting: removal of right over asset

Section 29(5) will not apply if the surrender or removal of the right or restriction istreated as a disposal by virtue of some other provision. For example, it will not apply tothe surrender of a tenancy since such a surrender is treated as a disposal under otherrules, see CG71230+.

As with TCGA92/S29 (4), see CG72010-CG72012, Section 29(5) can also apply to assets otherthan land.