Related Commentary  Related HMRC Manuals

60(1)  A compulsory purchase facilitating development is exempt from charge.

60(2)  In this section “compulsory purchase facilitating development”  means–

(a)in relation to England, the acquisition by a person of a chargeable interest in respect of which that person has made a compulsory purchase order for the purpose of facilitating development by another person;

(b)in relation to Northern Ireland, the acquisition by a person of a chargeable interest by means of a vesting order made for the purpose of facilitating development by a person other than the person who acquires the interest.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.