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HMRC internal manual

Capital Gains Manual

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

Where, in addition to the relief referred to at CG72660 above, other CGT reliefs are due, for example roll-over relief, there is a fixed order in which the reliefs are to be given. Again if such a case is encountered, the archive copy of the CG instructions should be referred to (old CG8361-8362).