245 Compensation paid on compulsory acquisition
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

Compulsory acquisition

245  Compensation paid on compulsory acquisition

(1)     Where land or an interest in or right over land is acquired and the acquisition is, or could have been, made under compulsory powers, then in considering whether, under section 52(4), the purchase price or compensation or other consideration for the acquisition should be

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