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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Europe: milk quota: compensation for cuts in quota

Compensation paid under the various schemes was normally included with the next production payment cheque sent to the producer by the Board. As the cut(s) applied to all producers registered at the beginning of the relevant quota year, all such producers should have received some such payments even if, at some later date, they disposed of some or all of their quota.