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HMRC internal manual

Capital Gains Manual

Personalised car number plates: car number plates

A car number plate is a chattel. CG76550+ tell you about chattels and CG76906+ about vehicles. The physical plate itself has negligible value and only becomes machinery or plant when it is attached to a car. Where a plate is disposed of along with the car or other road vehicle to which it is attached, it should be regarded as part of that vehicle and not as a separate asset.