Income Tax Act 2007 (c. 3)

[F1 PART 9A U.K. Transactions in UK land

Textual Amendments

F1 Pt. 9A inserted (with effect in relation to disposals on or after 5.7.2016) by Finance Act 2016 (c. 24), s. 79(1), 82(1) (with s. 82(2)-(15)); which insertion also has effect so far as it would not otherwise have effect in accordance with Finance (No. 2) Act 2017 (c. 32), s. 39(1)(2)

Introduction U.K.

517A Overview of Part U.K.

This Part contains provision about the income tax treatment of certain profits and gains realised from disposals concerned with land in the United Kingdom.]