Land: compulsory purchase: prior to SA: general vesting declaration
Where the compulsory purchase is carried out by means of a general vesting declaration the date of disposal is the date on which the declaration becomes effective. The rules in TCGA92/S246 were made before the introduction of the general vesting procedure, and brought the date of disposal into line with the date of valuation to be used for determining the compensation due. The date of valuation in general vesting declaration cases is the date on which the former owner is divested of ownership, and is adopted as the date of disposal. The authority acquiring the land is treated as constructively entering the land on that date, even though physical entry may not take place until later.