[
{
"name": "2025/26: £20,000 gain, £30,000 taxable income: £7,700 of band at 18%, the rest at 24%",
"args": [
"2025-10-01",
[
{
"date": "2025-06-01",
"kind": "other",
"gain": {
"minor": 2000000,
"currency": "GBP"
}
}
],
{
"minor": 3000000,
"currency": "GBP"
},
{
"minor": 0,
"currency": "GBP"
}
],
"expect": {
"taxYear": "2025/26",
"gains": {
"minor": 2000000,
"currency": "GBP"
},
"losses": {
"minor": 0,
"currency": "GBP"
},
"lossesBroughtForwardUsed": {
"minor": 0,
"currency": "GBP"
},
"annualExemptAmount": {
"minor": 300000,
"currency": "GBP"
},
"annualExemptAmountUsed": {
"minor": 300000,
"currency": "GBP"
},
"taxableGains": {
"minor": 1700000,
"currency": "GBP"
},
"basicRateBandAvailable": {
"minor": 770000,
"currency": "GBP"
},
"lines": [
{
"rateBasisPoints": 1800,
"gains": {
"minor": 770000,
"currency": "GBP"
},
"tax": {
"minor": 138600,
"currency": "GBP"
}
},
{
"rateBasisPoints": 2400,
"gains": {
"minor": 930000,
"currency": "GBP"
},
"tax": {
"minor": 223200,
"currency": "GBP"
}
}
],
"tax": {
"minor": 361800,
"currency": "GBP"
},
"lossesCarriedForward": {
"minor": 0,
"currency": "GBP"
}
}
},
{
"name": "2024/25 either side of 30 October: the exempt amount goes against the 24% gain, not the first one",
"args": [
"2025-01-15",
[
{
"date": "2024-09-01",
"kind": "other",
"gain": {
"minor": 1000000,
"currency": "GBP"
}
},
{
"date": "2024-11-15",
"kind": "other",
"gain": {
"minor": 1000000,
"currency": "GBP"
}
}
],
{
"minor": 5000000,
"currency": "GBP"
},
{
"minor": 0,
"currency": "GBP"
}
],
"expect": {
"taxYear": "2024/25",
"gains": {
"minor": 2000000,
"currency": "GBP"
},
"losses": {
"minor": 0,
"currency": "GBP"
},
"lossesBroughtForwardUsed": {
"minor": 0,
"currency": "GBP"
},
"annualExemptAmount": {
"minor": 300000,
"currency": "GBP"
},
"annualExemptAmountUsed": {
"minor": 300000,
"currency": "GBP"
},
"taxableGains": {
"minor": 1700000,
"currency": "GBP"
},
"basicRateBandAvailable": {
"minor": 0,
"currency": "GBP"
},
"lines": [
{
"rateBasisPoints": 2000,
"gains": {
"minor": 1000000,
"currency": "GBP"
},
"tax": {
"minor": 200000,
"currency": "GBP"
}
},
{
"rateBasisPoints": 2400,
"gains": {
"minor": 700000,
"currency": "GBP"
},
"tax": {
"minor": 168000,
"currency": "GBP"
}
}
],
"tax": {
"minor": 368000,
"currency": "GBP"
},
"lossesCarriedForward": {
"minor": 0,
"currency": "GBP"
}
}
},
{
"name": "2024/25 with band left: the band goes to the 10%/20% gain, where it saves most",
"args": [
"2024-04-06",
[
{
"date": "2024-09-01",
"kind": "other",
"gain": {
"minor": 1000000,
"currency": "GBP"
}
},
{
"date": "2024-11-15",
"kind": "other",
"gain": {
"minor": 1000000,
"currency": "GBP"
}
}
],
{
"minor": 2770000,
"currency": "GBP"
},
{
"minor": 0,
"currency": "GBP"
}
],
"expect": {
"taxYear": "2024/25",
"gains": {
"minor": 2000000,
"currency": "GBP"
},
"losses": {
"minor": 0,
"currency": "GBP"
},
"lossesBroughtForwardUsed": {
"minor": 0,
"currency": "GBP"
},
"annualExemptAmount": {
"minor": 300000,
"currency": "GBP"
},
"annualExemptAmountUsed": {
"minor": 300000,
"currency": "GBP"
},
"taxableGains": {
"minor": 1700000,
"currency": "GBP"
},
"basicRateBandAvailable": {
"minor": 1000000,
"currency": "GBP"
},
"lines": [
{
"rateBasisPoints": 1000,
"gains": {
"minor": 1000000,
"currency": "GBP"
},
"tax": {
"minor": 100000,
"currency": "GBP"
}
},
{
"rateBasisPoints": 2400,
"gains": {
"minor": 700000,
"currency": "GBP"
},
"tax": {
"minor": 168000,
"currency": "GBP"
}
}
],
"tax": {
"minor": 268000,
"currency": "GBP"
},
"lossesCarriedForward": {
"minor": 0,
"currency": "GBP"
}
}
},
{
"name": "2024/25 residential property is 24% from 6 April 2024, not 28%",
"args": [
"2024-05-01",
[
{
"date": "2024-05-01",
"kind": "residential",
"gain": {
"minor": 1000000,
"currency": "GBP"
}
}
],
{
"minor": 5000000,
"currency": "GBP"
},
{
"minor": 0,
"currency": "GBP"
}
],
"expect": {
"taxYear": "2024/25",
"gains": {
"minor": 1000000,
"currency": "GBP"
},
"losses": {
"minor": 0,
"currency": "GBP"
},
"lossesBroughtForwardUsed": {
"minor": 0,
"currency": "GBP"
},
"annualExemptAmount": {
"minor": 300000,
"currency": "GBP"
},
"annualExemptAmountUsed": {
"minor": 300000,
"currency": "GBP"
},
"taxableGains": {
"minor": 700000,
"currency": "GBP"
},
"basicRateBandAvailable": {
"minor": 0,
"currency": "GBP"
},
"lines": [
{
"rateBasisPoints": 2400,
"gains": {
"minor": 700000,
"currency": "GBP"
},
"tax": {
"minor": 168000,
"currency": "GBP"
}
}
],
"tax": {
"minor": 168000,
"currency": "GBP"
},
"lossesCarriedForward": {
"minor": 0,
"currency": "GBP"
}
}
},
{
"name": "5 April 2024 residential gain is still 28%, with the £6,000 exempt amount of 2023/24",
"args": [
"2024-04-05",
[
{
"date": "2024-04-05",
"kind": "residential",
"gain": {
"minor": 1000000,
"currency": "GBP"
}
}
],
{
"minor": 5000000,
"currency": "GBP"
},
{
"minor": 0,
"currency": "GBP"
}
],
"expect": {
"taxYear": "2023/24",
"gains": {
"minor": 1000000,
"currency": "GBP"
},
"losses": {
"minor": 0,
"currency": "GBP"
},
"lossesBroughtForwardUsed": {
"minor": 0,
"currency": "GBP"
},
"annualExemptAmount": {
"minor": 600000,
"currency": "GBP"
},
"annualExemptAmountUsed": {
"minor": 600000,
"currency": "GBP"
},
"taxableGains": {
"minor": 400000,
"currency": "GBP"
},
"basicRateBandAvailable": {
"minor": 0,
"currency": "GBP"
},
"lines": [
{
"rateBasisPoints": 2800,
"gains": {
"minor": 400000,
"currency": "GBP"
},
"tax": {
"minor": 112000,
"currency": "GBP"
}
}
],
"tax": {
"minor": 112000,
"currency": "GBP"
},
"lossesCarriedForward": {
"minor": 0,
"currency": "GBP"
}
}
},
{
"name": "2023/24: exempt amount against residential property (28%) before shares (20%)",
"args": [
"2023-12-01",
[
{
"date": "2023-07-01",
"kind": "other",
"gain": {
"minor": 1000000,
"currency": "GBP"
}
},
{
"date": "2023-08-01",
"kind": "residential",
"gain": {
"minor": 2000000,
"currency": "GBP"
}
}
],
{
"minor": 4000000,
"currency": "GBP"
},
{
"minor": 0,
"currency": "GBP"
}
],
"expect": {
"taxYear": "2023/24",
"gains": {
"minor": 3000000,
"currency": "GBP"
},
"losses": {
"minor": 0,
"currency": "GBP"
},
"lossesBroughtForwardUsed": {
"minor": 0,
"currency": "GBP"
},
"annualExemptAmount": {
"minor": 600000,
"currency": "GBP"
},
"annualExemptAmountUsed": {
"minor": 600000,
"currency": "GBP"
},
"taxableGains": {
"minor": 2400000,
"currency": "GBP"
},
"basicRateBandAvailable": {
"minor": 0,
"currency": "GBP"
},
"lines": [
{
"rateBasisPoints": 2000,
"gains": {
"minor": 1000000,
"currency": "GBP"
},
"tax": {
"minor": 200000,
"currency": "GBP"
}
},
{
"rateBasisPoints": 2800,
"gains": {
"minor": 1400000,
"currency": "GBP"
},
"tax": {
"minor": 392000,
"currency": "GBP"
}
}
],
"tax": {
"minor": 592000,
"currency": "GBP"
},
"lossesCarriedForward": {
"minor": 0,
"currency": "GBP"
}
}
},
{
"name": "2022/23: in-year losses are set off in full even though that wastes the exempt amount; losses brought forward are kept",
"args": [
"2022-06-01",
[
{
"date": "2022-05-01",
"kind": "other",
"gain": {
"minor": 1000000,
"currency": "GBP"
}
},
{
"date": "2022-06-01",
"kind": "other",
"gain": {
"minor": -800000,
"currency": "GBP"
}
}
],
{
"minor": 2000000,
"currency": "GBP"
},
{
"minor": 500000,
"currency": "GBP"
}
],
"expect": {
"taxYear": "2022/23",
"gains": {
"minor": 1000000,
"currency": "GBP"
},
"losses": {
"minor": 800000,
"currency": "GBP"
},
"lossesBroughtForwardUsed": {
"minor": 0,
"currency": "GBP"
},
"annualExemptAmount": {
"minor": 1230000,
"currency": "GBP"
},
"annualExemptAmountUsed": {
"minor": 200000,
"currency": "GBP"
},
"taxableGains": {
"minor": 0,
"currency": "GBP"
},
"basicRateBandAvailable": {
"minor": 1770000,
"currency": "GBP"
},
"lines": [],
"tax": {
"minor": 0,
"currency": "GBP"
},
"lossesCarriedForward": {
"minor": 500000,
"currency": "GBP"
}
}
},
{
"name": "2023/24: losses brought forward only bring gains down to the exempt amount",
"args": [
"2023-06-01",
[
{
"date": "2023-06-01",
"kind": "other",
"gain": {
"minor": 2000000,
"currency": "GBP"
}
}
],
{
"minor": 1000000,
"currency": "GBP"
},
{
"minor": 3000000,
"currency": "GBP"
}
],
"expect": {
"taxYear": "2023/24",
"gains": {
"minor": 2000000,
"currency": "GBP"
},
"losses": {
"minor": 0,
"currency": "GBP"
},
"lossesBroughtForwardUsed": {
"minor": 1400000,
"currency": "GBP"
},
"annualExemptAmount": {
"minor": 600000,
"currency": "GBP"
},
"annualExemptAmountUsed": {
"minor": 600000,
"currency": "GBP"
},
"taxableGains": {
"minor": 0,
"currency": "GBP"
},
"basicRateBandAvailable": {
"minor": 2770000,
"currency": "GBP"
},
"lines": [],
"tax": {
"minor": 0,
"currency": "GBP"
},
"lossesCarriedForward": {
"minor": 1600000,
"currency": "GBP"
}
}
},
{
"name": "2025/26: losses bigger than gains are carried forward with the old ones",
"args": [
"2025-06-01",
[
{
"date": "2025-06-01",
"kind": "other",
"gain": {
"minor": 500000,
"currency": "GBP"
}
},
{
"date": "2025-07-01",
"kind": "other",
"gain": {
"minor": -800000,
"currency": "GBP"
}
}
],
{
"minor": 0,
"currency": "GBP"
},
{
"minor": 100000,
"currency": "GBP"
}
],
"expect": {
"taxYear": "2025/26",
"gains": {
"minor": 500000,
"currency": "GBP"
},
"losses": {
"minor": 800000,
"currency": "GBP"
},
"lossesBroughtForwardUsed": {
"minor": 0,
"currency": "GBP"
},
"annualExemptAmount": {
"minor": 300000,
"currency": "GBP"
},
"annualExemptAmountUsed": {
"minor": 0,
"currency": "GBP"
},
"taxableGains": {
"minor": 0,
"currency": "GBP"
},
"basicRateBandAvailable": {
"minor": 3770000,
"currency": "GBP"
},
"lines": [],
"tax": {
"minor": 0,
"currency": "GBP"
},
"lossesCarriedForward": {
"minor": 400000,
"currency": "GBP"
}
}
},
{
"name": "2020/21: basic rate band £37,500 and exempt amount £12,300",
"args": [
"2020-10-01",
[
{
"date": "2020-10-01",
"kind": "residential",
"gain": {
"minor": 5000000,
"currency": "GBP"
}
}
],
{
"minor": 2000000,
"currency": "GBP"
},
{
"minor": 0,
"currency": "GBP"
}
],
"expect": {
"taxYear": "2020/21",
"gains": {
"minor": 5000000,
"currency": "GBP"
},
"losses": {
"minor": 0,
"currency": "GBP"
},
"lossesBroughtForwardUsed": {
"minor": 0,
"currency": "GBP"
},
"annualExemptAmount": {
"minor": 1230000,
"currency": "GBP"
},
"annualExemptAmountUsed": {
"minor": 1230000,
"currency": "GBP"
},
"taxableGains": {
"minor": 3770000,
"currency": "GBP"
},
"basicRateBandAvailable": {
"minor": 1750000,
"currency": "GBP"
},
"lines": [
{
"rateBasisPoints": 1800,
"gains": {
"minor": 1750000,
"currency": "GBP"
},
"tax": {
"minor": 315000,
"currency": "GBP"
}
},
{
"rateBasisPoints": 2800,
"gains": {
"minor": 2020000,
"currency": "GBP"
},
"tax": {
"minor": 565600,
"currency": "GBP"
}
}
],
"tax": {
"minor": 880600,
"currency": "GBP"
},
"lossesCarriedForward": {
"minor": 0,
"currency": "GBP"
}
}
},
{
"name": "2021/22: basic rate band £37,700",
"args": [
"2021-10-01",
[
{
"date": "2021-10-01",
"kind": "residential",
"gain": {
"minor": 5000000,
"currency": "GBP"
}
}
],
{
"minor": 2000000,
"currency": "GBP"
},
{
"minor": 0,
"currency": "GBP"
}
],
"expect": {
"taxYear": "2021/22",
"gains": {
"minor": 5000000,
"currency": "GBP"
},
"losses": {
"minor": 0,
"currency": "GBP"
},
"lossesBroughtForwardUsed": {
"minor": 0,
"currency": "GBP"
},
"annualExemptAmount": {
"minor": 1230000,
"currency": "GBP"
},
"annualExemptAmountUsed": {
"minor": 1230000,
"currency": "GBP"
},
"taxableGains": {
"minor": 3770000,
"currency": "GBP"
},
"basicRateBandAvailable": {
"minor": 1770000,
"currency": "GBP"
},
"lines": [
{
"rateBasisPoints": 1800,
"gains": {
"minor": 1770000,
"currency": "GBP"
},
"tax": {
"minor": 318600,
"currency": "GBP"
}
},
{
"rateBasisPoints": 2800,
"gains": {
"minor": 2000000,
"currency": "GBP"
},
"tax": {
"minor": 560000,
"currency": "GBP"
}
}
],
"tax": {
"minor": 878600,
"currency": "GBP"
},
"lossesCarriedForward": {
"minor": 0,
"currency": "GBP"
}
}
},
{
"name": "tax on each rate is rounded down to the penny",
"args": [
"2026-06-01",
[
{
"date": "2026-06-01",
"kind": "other",
"gain": {
"minor": 310055,
"currency": "GBP"
}
}
],
{
"minor": 6000000,
"currency": "GBP"
},
{
"minor": 0,
"currency": "GBP"
}
],
"expect": {
"taxYear": "2026/27",
"gains": {
"minor": 310055,
"currency": "GBP"
},
"losses": {
"minor": 0,
"currency": "GBP"
},
"lossesBroughtForwardUsed": {
"minor": 0,
"currency": "GBP"
},
"annualExemptAmount": {
"minor": 300000,
"currency": "GBP"
},
"annualExemptAmountUsed": {
"minor": 300000,
"currency": "GBP"
},
"taxableGains": {
"minor": 10055,
"currency": "GBP"
},
"basicRateBandAvailable": {
"minor": 0,
"currency": "GBP"
},
"lines": [
{
"rateBasisPoints": 2400,
"gains": {
"minor": 10055,
"currency": "GBP"
},
"tax": {
"minor": 2413,
"currency": "GBP"
}
}
],
"tax": {
"minor": 2413,
"currency": "GBP"
},
"lossesCarriedForward": {
"minor": 0,
"currency": "GBP"
}
}
},
{
"name": "income exactly filling the basic rate band leaves none for gains",
"args": [
"2025-06-01",
[
{
"date": "2025-06-01",
"kind": "other",
"gain": {
"minor": 400000,
"currency": "GBP"
}
}
],
{
"minor": 3770000,
"currency": "GBP"
},
{
"minor": 0,
"currency": "GBP"
}
],
"expect": {
"taxYear": "2025/26",
"gains": {
"minor": 400000,
"currency": "GBP"
},
"losses": {
"minor": 0,
"currency": "GBP"
},
"lossesBroughtForwardUsed": {
"minor": 0,
"currency": "GBP"
},
"annualExemptAmount": {
"minor": 300000,
"currency": "GBP"
},
"annualExemptAmountUsed": {
"minor": 300000,
"currency": "GBP"
},
"taxableGains": {
"minor": 100000,
"currency": "GBP"
},
"basicRateBandAvailable": {
"minor": 0,
"currency": "GBP"
},
"lines": [
{
"rateBasisPoints": 2400,
"gains": {
"minor": 100000,
"currency": "GBP"
},
"tax": {
"minor": 24000,
"currency": "GBP"
}
}
],
"tax": {
"minor": 24000,
"currency": "GBP"
},
"lossesCarriedForward": {
"minor": 0,
"currency": "GBP"
}
}
},
{
"name": "2025/26: residential and other gains share 18% and 24%, and each rate is one line",
"args": [
"2025-06-01",
[
{
"date": "2025-06-01",
"kind": "residential",
"gain": {
"minor": 1000000,
"currency": "GBP"
}
},
{
"date": "2025-09-01",
"kind": "other",
"gain": {
"minor": 500000,
"currency": "GBP"
}
}
],
{
"minor": 3500000,
"currency": "GBP"
},
{
"minor": 0,
"currency": "GBP"
}
],
"expect": {
"taxYear": "2025/26",
"gains": {
"minor": 1500000,
"currency": "GBP"
},
"losses": {
"minor": 0,
"currency": "GBP"
},
"lossesBroughtForwardUsed": {
"minor": 0,
"currency": "GBP"
},
"annualExemptAmount": {
"minor": 300000,
"currency": "GBP"
},
"annualExemptAmountUsed": {
"minor": 300000,
"currency": "GBP"
},
"taxableGains": {
"minor": 1200000,
"currency": "GBP"
},
"basicRateBandAvailable": {
"minor": 270000,
"currency": "GBP"
},
"lines": [
{
"rateBasisPoints": 1800,
"gains": {
"minor": 270000,
"currency": "GBP"
},
"tax": {
"minor": 48600,
"currency": "GBP"
}
},
{
"rateBasisPoints": 2400,
"gains": {
"minor": 930000,
"currency": "GBP"
},
"tax": {
"minor": 223200,
"currency": "GBP"
}
}
],
"tax": {
"minor": 271800,
"currency": "GBP"
},
"lossesCarriedForward": {
"minor": 0,
"currency": "GBP"
}
}
},
{
"name": "no disposals: nothing to pay, losses carried as they were",
"args": [
"2025-06-01",
[],
{
"minor": 1000000,
"currency": "GBP"
},
{
"minor": 250000,
"currency": "GBP"
}
],
"expect": {
"taxYear": "2025/26",
"gains": {
"minor": 0,
"currency": "GBP"
},
"losses": {
"minor": 0,
"currency": "GBP"
},
"lossesBroughtForwardUsed": {
"minor": 0,
"currency": "GBP"
},
"annualExemptAmount": {
"minor": 300000,
"currency": "GBP"
},
"annualExemptAmountUsed": {
"minor": 0,
"currency": "GBP"
},
"taxableGains": {
"minor": 0,
"currency": "GBP"
},
"basicRateBandAvailable": {
"minor": 2770000,
"currency": "GBP"
},
"lines": [],
"tax": {
"minor": 0,
"currency": "GBP"
},
"lossesCarriedForward": {
"minor": 250000,
"currency": "GBP"
}
}
},
{
"name": "a loss on property and a gain on shares in 2024/25 after 30 October net off",
"args": [
"2024-12-01",
[
{
"date": "2024-11-01",
"kind": "other",
"gain": {
"minor": 1200000,
"currency": "GBP"
}
},
{
"date": "2024-12-01",
"kind": "residential",
"gain": {
"minor": -400000,
"currency": "GBP"
}
}
],
{
"minor": 8000000,
"currency": "GBP"
},
{
"minor": 0,
"currency": "GBP"
}
],
"expect": {
"taxYear": "2024/25",
"gains": {
"minor": 1200000,
"currency": "GBP"
},
"losses": {
"minor": 400000,
"currency": "GBP"
},
"lossesBroughtForwardUsed": {
"minor": 0,
"currency": "GBP"
},
"annualExemptAmount": {
"minor": 300000,
"currency": "GBP"
},
"annualExemptAmountUsed": {
"minor": 300000,
"currency": "GBP"
},
"taxableGains": {
"minor": 500000,
"currency": "GBP"
},
"basicRateBandAvailable": {
"minor": 0,
"currency": "GBP"
},
"lines": [
{
"rateBasisPoints": 2400,
"gains": {
"minor": 500000,
"currency": "GBP"
},
"tax": {
"minor": 120000,
"currency": "GBP"
}
}
],
"tax": {
"minor": 120000,
"currency": "GBP"
},
"lossesCarriedForward": {
"minor": 0,
"currency": "GBP"
}
}
},
{
"name": "a tax year before the rules held is refused",
"args": [
"2019-07-01",
[],
{
"minor": 0,
"currency": "GBP"
},
{
"minor": 0,
"currency": "GBP"
}
],
"expectError": "no CGT rules for the 2019/20 tax year"
},
{
"name": "a tax year after the rules held is refused",
"args": [
"2027-05-01",
[],
{
"minor": 0,
"currency": "GBP"
},
{
"minor": 0,
"currency": "GBP"
}
],
"expectError": "no CGT rules for the 2027/28 tax year"
},
{
"name": "a disposal outside the tax year is refused",
"args": [
"2025-06-01",
[
{
"date": "2025-04-05",
"kind": "other",
"gain": {
"minor": 10000,
"currency": "GBP"
}
}
],
{
"minor": 0,
"currency": "GBP"
},
{
"minor": 0,
"currency": "GBP"
}
],
"expectError": "the disposal on 2025-04-05 is outside the 2025/26 tax year"
},
{
"name": "amounts must be in sterling",
"args": [
"2025-06-01",
[
{
"date": "2025-06-01",
"kind": "other",
"gain": {
"minor": 100,
"currency": "USD"
}
}
],
{
"minor": 0,
"currency": "GBP"
},
{
"minor": 0,
"currency": "GBP"
}
],
"expectError": "gain must be in GBP"
},
{
"name": "negative taxable income is refused",
"args": [
"2025-06-01",
[],
{
"minor": -100,
"currency": "GBP"
},
{
"minor": 0,
"currency": "GBP"
}
],
"expectError": "taxableIncome must not be negative"
},
{
"name": "negative losses brought forward are refused",
"args": [
"2025-06-01",
[],
{
"minor": 0,
"currency": "GBP"
},
{
"minor": -100,
"currency": "GBP"
}
],
"expectError": "lossesBroughtForward must not be negative"
},
{
"name": "an unknown kind is refused",
"args": [
"2025-06-01",
[
{
"date": "2025-06-01",
"kind": "shares",
"gain": {
"minor": 10000,
"currency": "GBP"
}
}
],
{
"minor": 0,
"currency": "GBP"
},
{
"minor": 0,
"currency": "GBP"
}
],
"expectError": "kind must be residential or other"
},
{
"name": "fractional pence are refused",
"args": [
"2025-06-01",
[
{
"date": "2025-06-01",
"kind": "other",
"gain": {
"minor": 100.5,
"currency": "GBP"
}
}
],
{
"minor": 0,
"currency": "GBP"
},
{
"minor": 0,
"currency": "GBP"
}
],
"expectError": "gain must be a whole number of pence"
}
]