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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Compensation: displaced tenants: agricultural: right to compensation

If

  • the landlord serves a notice to quit, and
  • the notice does not specify any of cases C-G of Schedule 3 AHA 1986, and
  • the tenant quits the holding in consequence of the notice,the tenant will be entitled to compensation.