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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Land: compulsory purchase: after introduction of SA

TCGA92/S246 was amended for Self Assessment purposes. If the authority had not entered onto the land prior to the introduction of Self Assessment, the date of disposal is 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).