815Introduction to PartU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)This Part has effect for the purpose of preventing the avoidance of corporation tax by companies concerned with land or the development of land.
(2)This Part—
(a)applies the charge to corporation tax on income in some circumstances to gains of a capital nature obtained from disposing of land (see section 818), and
(b)provides for the calculation of the amount charged (see section 822).