Commentary

C2.1137 Computation of gains and losses on RPI disposals involving relevant high value disposals

Capital gains tax
Capital gains tax | Commentary

C2.1137 Computation of gains and losses on RPI disposals involving relevant high value disposals

Capital gains tax | Commentary

C2.1137 Computation of gains and losses on RPI disposals involving relevant high value disposals

The rules in C2.1130–C2.1138 apply to disposals made prior to 6 April 2019. For disposals made on or after 6 April 2019, see C2.1139–C2.1173. Transitional rules apply to unused losses existing at 6 April 2019 that have accrued on disposals made prior to that date. See C2.1142 for further details.

Where an RPI disposal (see C2.1136) is, or involves, one or more relevant high value disposals (see C2.1127) the residential property gain or loss on the RPI disposal is the sum of the residential property gains or losses accruing on each relevant high value disposal1. Where part only of the land disposed of is a relevant high value disposal so that the gain that accrues is wholly or in part chargeable to ATED-related CGT (see C2.1125), the remaining part of the land is treated for these purposes in the same way as if it formed part of the relevant high value disposal2.

Differing calculation rules apply depending on

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