Schedule 10, Part 2, paragraph 3(3)

If a gain attributable to the forfeiture under section 297C or 298 of property consisting of— accrues to the person who holds the property immediately before the forfeiture, it is not a chargeable gain. notes or coins in any currency other than sterling, anything mentioned in section 289(6)(b) to (d), if expressed in any currency other than sterling, or bearer bonds or bearer shares,

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Source: legislation.gov.uk · retrieved 2026-09-04