Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Capital Gains Manual

Land: compulsory purchase of land: amount for severance

TCGA92/S245 (2)

The part of the compensation which relates to `severance’ is paid for a fall in value of other land held by the person whose land is compulsorily acquired. `Severance’ is sometimes called `injurious affection’.