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Legislation
Capital Gains Tax Act 1979 (repealed 6.3.1992)

Crossheading Compulsory acquisition

  • Section 110 Compensation paid on compulsory acquisition.
  • Section 111 Time of disposal and acquisition.
  • Section 111A Roll-over relief on compulsory acquisition.
  • Section 111B (1) Land is excluded from paragraph (c) of subsection (1)...
  1. Compulsory acquisition
  2. Time of disposal and acquisition.

Section 111 | Time of disposal and acquisition.

From legislation.gov.uk

Where an interest in land is acquired, otherwise than under a contract, by an authority possessing compulsory purchase powers the time at which the disposal and acquisition is made is the time at which the compensation for the acquisition is agreed or otherwise determined (variations on appeal being disregarded for this purpose) or, if earlier (but after 20th April 1971), the time when the authority enter on the land in pursuance of their powers.

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