CG38630 | Capital payments - non-cash payments
From HM Revenue & Customs · Capital Gains Manual
TCGA92/S97(2)
A payment doesn’t have to be a payment of money. The definition includes:
the transfer of an asset
the conferring of any other benefit, CG38640
any occasion on which a beneficiary becomes absolutely entitled to trust property; that is, when TCGA92/S60 applies, CG38635.