CGT on Compulsory Purchase Order for Residential Property

Hi. The local council have issued a compulsory purchase order for my flat which is a second property for me that I currently rent out. They have offered me the option to use the money to buy a brand new flat. If I took that option, would I be able to use rollover relief to roll any capital gain on the flat into the new replacement flat? Can only seem to find information on CPOs for land online which seem to suggest rollover relief could apply but can't find anything for property! Thanks

Hi,
Only furnished holiday lets would be entitled to claim rollover relief. Property lets are not classed as a business. You can see guidance here:
Business Asset Roll-over Relief (Self Assessment helpsheet HS290)
Where a compulsory purchase is involved, rollover relief can be claimed on land, which includes the property on the land, per the following guidance, assuming it does not become your main residence within 6 years of acquiring the new property. 
CG61900P - Capital Gains Manual: Reliefs: Relief on compulsory acquisition of land
Thank you.