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

HMRC internal manual

Capital Gains Manual

Land: development value: part-disposals

TCGA92/SCH2/PARA9 (2) & (3)Special rules apply to part-disposals of land with development value and to later disposals or part-disposals of the remaining land. These rules are set out at CG72622-CG72625.