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HMRC internal manual

Capital Gains Manual

Compensation: displaced tenants: general: types of tenancies

There are three main types of tenancies whose termination often gives rise to compensation payments. Each of these types of tenancies is covered in detail in the instructions which follow.

  • Business tenancies, see CG72328+
  • Agricultural tenancies, see CG72380+
  • Tenancies of licensed premises, see CG72450+