F1PART 9ATransactions in UK land
Annotations:
Amendments (Textual)
Introduction
517AOverview of Part
This Part contains provision about the income tax treatment of certain profits and gains realised from disposals concerned with land in the United Kingdom.
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)