Capital gain treatment on enhanced compensation: replacement-asset purchase can defer or reduce taxable gain under amendment. Amendment treats enhanced compensation for compulsory acquisition by defining the unadjusted capital gain as the lesser of the capital gain computed using enhanced compensation and the gain attributable to the enhancement; if the taxpayer buys or constructs a relevant asset within the replacement period for shifting, re establishing or setting up an undertaking, the unadjusted capital gain is either charged to income to the extent it exceeds the asset cost (with the asset cost treated as nil for disposals within the period) or not charged and used to reduce the asset cost for capital gains within the period.