Version Superseded: 15/09/2016
Point in time view as at 31/01/2013. This version of this provision has been superseded.
Corporation Tax Act 2010, Section 820 is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)The persons referred to in section 819(1)(d) are—
(a)the person acquiring, holding or developing the land,
(b)a person connected with a person within paragraph (a), and
(c)a person who is a party to, or concerned in, an arrangement or scheme within subsection (2).
(2)An arrangement or scheme is within this subsection if—
(a)it is effected as respects all or part of the land, and
(b)it enables a gain to be realised—
(i)by any indirect method, or
(ii)by any series of transactions.
(3)For the purposes of this section any number of transactions may be regarded as constituting a single arrangement or scheme if—
(a)a common purpose can be discerned in them, or
(b)there is other sufficient evidence of a common purpose.
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