A disposal of land to an authority having compulsory purchase powers may give rise to a CGT liability. The timing of any disposal not made under contract is determined by reference to the agreement of compensation or the date of seizure, etc. Rollover relief may be claimed by the landowner where, in general:

the landowner took no steps (e.g. by advertising) to dispose of the land or make known his willingness to dispose of it; and

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