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HMRC internal manual

Capital Gains Manual

Compensation: displaced tenants: business tenancies: general

In Northern Ireland similar legislation is to be found in the Business Tenancies Act (NI) 1964 (`BTA 1964’). The instructions at CG72331-CG72361 apply to tenancies falling within the Business Tenancies Act (Northern Ireland) 1964, but the following points should be noted.

  • Any reference to `the Court’ is, in Northern Ireland, a reference to the Lands Tribunal.
  • Section 4 BTA 1964 is equivalent to Section 25 L&TA 1954.
  • Section 5 BTA 1964 is equivalent to Section 26 L&TA 1954.
  • Section 19 BTA 1964 is equivalent to Section 37 L&TA 1954.
  • Section 10 BTA 1964 is equivalent to Section 37 L&TA 1954.
  • Section 20 BTA 1964 is equivalent to Section 38 L&TA 1954.