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HMRC internal manual

Capital Gains Manual

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

If part of the compensation relates to `severance’, this gives rise to a part-disposal of the retained land under TCGA92/S245 (2). The gain arising on the part-disposal is calculated in the normal way, see CG12730+, but subject to the special rules for small part- disposals, see CG72200.