F1Part 12ASale and lease-back etc
Annotations:
Amendments (Textual)
Chapter 1Payments connected with transferred land
Interpretation etc
681ANLand outside the UK
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.
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)