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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Land: compulsory purchase of land: revenue/capital elements

The `income’ elements of the compensation, see CG72116-CG72118, are taxable under Case I or II of Sch D, see BIM40100 onwards. They are excluded from the capital gains computation by TCGA92/S37 (1).