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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Land: development value: Development Land Tax

Where Development Land Tax, see CG72600, has been charged in respect of land which has been disposed of, the `slice’ of development value charged to Development Land Tax is not charged to Capital Gains Tax or to Corporation Tax on chargeable gains. In any case in which it is contended that this principle applies, the archive copy of the CG instructions should be referred to (old CG8250+).