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Selling all/part of my Property Investment Bond

5 Years ago (on early retirement) I invested some of my lump sum in a Property Investment (With Profits) Bond.
I now need to payoff some or all of my remaining mortgage to max my monthly income.
However I need to understand a few things;
1) I assume CGT is applicable on the gains
2) If so, I assume the 'gain' is calculated fas the per-unit selling price minus initial purchase price ?

Thus to avoid CGT in any tax year I can sell the number of Units where the total per-unit gain id less than the applicable CGT allowance (£9200 for 07-08) ?

Can anyone advise ?

Thanks, in advance
Graham
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