Capital Gains Tax on land after divorce

Just seeking clarification on this question. As part of her divorce settlement my mother got the ppr (which consisted of a house and land, .6 of an acre) She ended up selling the house,the proceeds of which went towards my dads divorce settlement (long story) and was left with the .6 of an acre. She didn't have enough money for a self build and so has been renting for the last two years. My question is if she sells the land will she be liable for Capital Gains or any other tax? Thanks for your time.

The land is not now connected to a PPR. The PPR was sold, the land retained. It is not therefore covered by the PPR relief for house and grounds of up to one acre. CGT if any would depend on it's value on acquistion and on disposal.