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HMRC internal manual

Capital Gains Manual

Land: compulsory purchase: prior to introduction of SA

Where the authority entered onto the land in a year prior to the introduction of Self Assessment the date of disposal is the earlier of

  • the date on which the amount of compensation is agreed or determined by a Tribunal (the disposal date remains the same even if this amount is varied on appeal): or
  • the date on which the authority enters onto the land.