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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Compensation: displaced tenants: licensed premises: Brewers Code

However, most brewers operate under a Code of Practice which provides that displaced tenants will either be offered the tenancy of another public house or will be paid compensation. That compensation will not be less than the amount which the tenant would have received if the tenancy had been subject to the Landlord & Tenant Act 1954. The Code of Practice does not give the tenant a legally enforceable right against the brewer.