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Legislation

Taxation of Chargeable Gains Act 1992

Crossheading Compulsory acquisition

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Section 245 Compensation paid on compulsory acquisition.
Section 246 Time of disposal and acquisition.
Section 247 Roll-over relief on compulsory acquisition.
Section 247A Provisional application of section 247.
Section 248 Provisions supplementary to section 247.

Part VII Other property, businesses, investments etc.
Crossheading Compulsory acquisition

Crossheading Compulsory acquisition

From legislation.gov.uk

Contents

Section 245 Compensation paid on compulsory acquisition.
Section 246 Time of disposal and acquisition.
Section 247 Roll-over relief on compulsory acquisition.
Section 247A Provisional application of section 247.
Section 248 Provisions supplementary to section 247.