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HMRC internal manual

Capital Gains Manual

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HM Revenue & Customs
Updated
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Land: development value: Betterment Levy

TCGA92/SCH11/PARA17Where Betterment Levy, see CG72600, has been charged in respect of the land which has been disposed of, certain additional expenditure may be allowable under TCGA92/S38 (1)(b). If a claim to this effect is received, the archive copy of the CG instructions should be referred to (old CG1205-CG1212).