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HMRC internal manual

Oil Taxation Manual

Capital Gains: Computational Points - Part disposal, no cash consideration

Where the disposal is a part disposal of the licence interest (i.e. usually by way of a work programme farm out) and the only consideration is deemed to be Nil, the formula at TCGA92\S42(2) will give a Nil allowable cost. TCGA92\S53(3) would also operate to deny indexation allowance.