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HMRC internal manual

Capital Gains Manual

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

Any amounts charged to Income Tax or Corporation Tax, either as income receipts or by reducing revenue expenses, see BIM40100 onwards, are excluded by TCGA92/S37 (1). The remaining amounts are chargeable to Capital Gains Tax, provided that they derive from chargeable assets.