Land: compulsory purchase of land: apportionment
Compensation received as the result of a compulsory purchase can be apportioned under TCGA92/S52 (4) into three categories
- an amount for the land itself, see CG72115
- an amount for disturbance, see CG72116-CG72118
- an amount for severance, see CG72119-CG72120.
The treatment of each of these elements is described in the instructions which follow.