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    1. Home
    HMRC internal manual

    Capital Gains Manual

    From:
    HM Revenue & Customs
    Published
    12 March 2016
    Updated:
    4 June 2025 - See all updates
    1. Back to contents
    2. CG10200C
    3. CG12700C

    CG13650P - Introduction and computation: occassions of charge: repudiation of concessions which defer capital gains charges: contents

    INTRODUCTION AND COMPUTATION

    Occasions of charge

    Repudiation of concessions which defer capital gains charges

    1. CG13650
      Repudiation of concessions which defer capital gains charges: Background
    2. CG13651
      Repudiation of concessions which defer capital gains charges: Background
    3. CG13655
      Charge on repudiation of concessional relief
    4. CG13656
      Concessions subject to repudiation charge
    5. CG13657
      Concessional relief
    6. CG13658
      Repudiation of concessional relief
    7. CG13659
      Setting aside the chargeable gain
    8. CG13662
      Pre-commencement liabilities
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