Accumulating fund part disposal

Hi. I have been through pretty much all of HMRC guidance on this topic, and trawled across Google - but have been unable to find an answer for this, to allow me to correctly complete SA submission. For an accumulating fund (outside of an ISA / SIPP) dividends declared are treated as dividend income and taxed accordingly (even though they are not received in cash). I understand that and know how to complete SA. On part disposal of the same fund, the CGT liability is reduced by the dividend - to prevent double taxation, Is the CGT liability in a given tax year reduced by the full dividend declared across all units in that year - or just on the proportion of the holding sold (with the remainder carried forwards to offset against future sales). Thanks Brian Thanks

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