TCGA92/S268B applies:

in relation to compensation received on or after 6 April 2010 for CGT purposes and

in relation to compensation received on or after 1 April 2010 for CT purposes.

But TCGA92/S268B does not apply in relation to a gain to which TCGA92/S268A (victims of National-Socialist persecution) applies, TCGA92/S268B (9).

Guidance on the treatment of compensation for deprivation of foreign assets received before 6 April for CGT purposes (or before 1 April for CT purposes) is given at CG13062.

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