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HMRC internal manual

Capital Gains Manual

Land: development value: further disposal after rule in CG72602 applied

If a part-disposal of land occurs and the rule in CG72602 applies, any later disposal or part- disposal of the remaining land must also be calculated using the 6 April 1965 value (subject to the rebasing rules in TCGA92/S35, see CG16700+). The only exception to this rule is covered in CG72625.