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of <h1>Compulsory acquisition: replacement-asset and reinvestment time limits run from actual compensation receipt; pre-1991 payments extended to 31 Dec 1991</h1> When an original asset is transferred by compulsory acquisition and the compensation is not received on the transfer date, the time limits for acquiring a replacement asset or for depositing/investing capital gains (under the relevant capital-gains relief provisions) run from the date the compensation is actually received. If such compensation was received before 1 April 1991, any expired time limits are extended to 31 December 1991.
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