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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Land: compulsory purchase of land: amount for land

The part of the compensation which relates to the land itself is used in computing the gain arising on the disposal or part-disposal of the land. The allowable expenditure to be deducted from this part of the compensation is determined in the usual way, see CG15150+, subject to `wastage’ if the interest disposed of was a lease, see CG71141+.

There are however special rules for small part-disposals, see CG72200.