CG74000C - Capital Gains Manual: Land: Land valuation procedures: contents LAND Land valuation procedures CG74000 Introduction to land valuations CG74050 Referrals to the Valuation Office Agency CG74150 Apportionments CG74200 Basis of valuation CG74300 Valuation Office Agency procedures CG74500 Unagreed valuation CG75800 Land outside United Kingdom