Land: compulsory purchase of land: date of disposal
Where compensation is received as a result of a compulsory purchase of land, the date of disposal will depend on the date on which the authority enters onto the land. If
- the authority entered onto the land in a year prior to the introduction of Self Assessment see CG72103
- otherwise see CG72104.
For individuals and others liable to Capital Gains Tax Self Assessment starts in 1996-97, while for companies etc liable to Corporation Tax it starts for accounting periods ending on or after the appointed day.