Income Tax Act 2007 (c. 3)

[F1 Part 12A U.K. Sale and lease-back etc

Textual Amendments

F1 Pt. 12A inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 4 para. 2 (with Sch. 9 paras. 1-9, 22)

Chapter 1 U.K. Payments connected with transferred land

Interpretation etc U.K.

681AN Land outside the UK U.K.

In the case of land outside the United Kingdom, expressions in this Chapter relating to interests in land and their disposition must be taken to relate to corresponding interests and dispositions.]