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HMRC internal manual

Capital Gains Manual

Compensation: displaced tenants: agricultural: AHA 1986

The AHA 1986 provides the tenant with some security of tenure and provides that compensation is to be paid to certain displaced tenants. Such compensation will not normally be within the scope of Capital Gains Tax. To determine whether compensation paid to a tenant is statutory compensation, a basic understanding of the relevant parts of AHA 1986 is necessary. A brief description of the relevant provisions follows at CG72384- CG72389.