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HMRC internal manual

Capital Gains Manual

Compensation: displaced tenants: business tenancies: general

Most business tenancies in England and Wales now operate under the protection of theLandlord & Tenant Act 1954 (`L&TA 1954’). There are certain exceptions, the mostimportant being

  • Tenancies of licensed premises (prior to 11 July 1992), see CG72450+
  • Agricultural tenancies, see CG72380+
  • Tenancies for fixed terms of 6 months or less.