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Corporation Tax Act 2010
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Changes over time for: Section 828
Version Superseded: 15/09/2016
Alternative versions:
- 01/04/2010- Amendment
- 26/03/2015
Point in time - 15/09/2016- Amendment
Status:
Point in time view as at 26/03/2015. This version of this provision has been superseded.
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Corporation Tax Act 2010, Section 828 is up to date with all changes known to be in force on or before 23 December 2024. 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.
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828Disposals of shares in companies holding land as trading stockU.K.
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adran has no associated
Nodiadau Esboniadol
(1)No liability to corporation tax arises as a result of this Part in respect of a gain on property deriving value from land if—
(a)the gain is obtained by the holder of shares,
(b)the gain arises as a result of the holder of shares falling within section 820(1)(a) or (b) (persons acquiring, holding or developing land and connected persons), and
(c)the circumstances are such as are mentioned in subsections (2) and (3).
(2)The gain arises on a disposal of shares in—
(a)a company which holds that land as trading stock, or
(b)a company which directly or indirectly owns at least 90% of the ordinary share capital of another company which itself holds that land as trading stock.
(3)All the land so held is disposed of—
(a)in the normal course of its trade by the company which holds it, and
(b)so as to procure that all opportunity of profit in respect of the land arises to that company.
(4)This section does not affect any liability as a result of any person falling within section 820(1)(c) (parties to arrangements and schemes, etc).
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