Capital gain rollover for enhanced compulsory acquisition compensation: unadjusted gain applied against cost of replacement residence. The amendment renumbers Section 54 as sub section (1), inserts definitions of the original asset and new asset, and adds sub section (2) to deal with compulsory acquisition where compensation is enhanced. It defines the unadjusted capital gain as the lesser of the gain attributable to the enhancement and the portion of gain computed by taking enhanced compensation not excluded by sub section (1). If the assessee purchases or constructs a relevant residence within specified time limits, the unadjusted gain is applied against the cost of the relevant asset with rules for charging excess to income and for reducing or nilifying cost for subsequent three year capital gains computation. The amendment also defines additional compensation and sets rules for computing gain attributable to enhancement.