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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 has been charged and the Capital Gains Tax occasion of charge is a part-disposal, there are special rules for determining the amount of the relief referred to in CG72660 above which is to be set off against that part disposal. Again if such a case is encountered, the archive copy of the CG instructions should be referred to (old CG8366-8367).