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HMRC internal manual

Capital Gains Manual

Land: exchange of joint interests: milk quotas

TCGA 1992/S248D

Roll-over relief is also available to gains accruing on the disposal of milk quota where relief is claimed on holdings of land and milk quota is associated with the holdings in which the relinquished interest and the acquired interest are held.

Relief must be claimed and is calculated on the quota disposed and acquired in the same way as the associated holdings of land.