CG72650 - Betterment Levy

TCGA92/SCH11/PARA17

Where Betterment Levy, see CG72600, has been charged in respect of the land which has been disposed of, certain additional expenditure may be allowable under TCGA92/S38 (1)(b).

The detailed guidance has now been archived so if you encounter such a case, please make a referral to the CG Technical Team for advice.