Section 246: Time of disposal and acquisition.

Taxation of Chargeable Gains Act 1992 · 1992 c. 12View on legislation.gov.uk

Taxation of Chargeable Gains Act 1992
- Section 245: Compensation paid on compulsory acquisition.
- Section 247: Roll-over relief on compulsory acquisition.

Part VII: Other property, businesses, investments etc.

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) ... .

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