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HMRC internal manual

Capital Gains Manual

Compensation: displaced tenants: licensed premises

Under the Landlord & Tenant (Licensed Premises) Act 1990, certain tenancies oflicensed premises were brought within the protection of the Landlord & Tenant Act1954. From 11 July 1992 onwards, any tenancy of licensed premises entered into after 11September 1989 is subject to the Landlord & Tenant Act 1954 and can only be terminatedin accordance with the provisions of that Act. If compensation is received by an outgoingtenant of licensed premises in respect of such a tenancy, the case should be dealt with inaccordance with the instructions at C72328+.