Extension of time for reinvestment: compulsory acquisition shifts reckoning of periods to date of compensation receipt. Where transfer is by way of compulsory acquisition and compensation awarded is not received on the date of transfer, the period for acquiring the new asset or for depositing or investing the amount of capital gain under the relevant sections shall be reckoned from the date of receipt of such compensation. A transitional proviso extends expired periods up to 31 December 1991 where compensation was received before 1 April 1991.