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HMRC internal manual

Capital Gains Manual

Chattels: sets of assets: manuscripts and archives

If you are in any doubt about whether a library, see CG76884, or a collection of written material such as manuscripts, contains a set or sets, then Shares and Assets Valuation Chattels may be able to help you. You should refer the papers to SAV Chattels, Ferrers House, Nottingham.

If you also need any valuations, see CG77004+, then you should ask for these at the same time.