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HMRC internal manual

Capital Gains Manual

Compensation: displaced tenants: business tenancies: right to compensation

If the landlord refuses to grant a new tenancy on any of the grounds set out at iii, iv or v of CG72333 (respectively Section 30(1)(e), (f) and (g) of the L&TA 1954), the tenant is entitled to compensation under Section 37 L&TA 1954. If the landlord refuses to grant a new tenancy on other grounds, compensation under the L&TA 1954 will not be due.