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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Compensation: displaced tenants: agricultural: computation: 31/3/82 value

Where the agricultural tenancy was held at 31 March 1982 and either the rebasing rules apply or the value at that date is required for indexation allowance purposes, the valuation question should be referred to the Valuation Office Agency in the normal way, see CG74000+.