Statute
Section 246 — Taxation of Chargeable Gains Act 1992: Time of disposal and acquisition.
Text of the provision Official document
Time of disposal and acquisition. 246 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) ... .
Official source: legislation.gov.uk
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