Part 13 U.K. Tax avoidance

Chapter 3 U.K. Transactions in land

Introduction U.K.

754 Priority of other income tax provisions U.K.

This Chapter has effect subject to—

(a) Chapter 5 of Part 5 of ITTOIA 2005 (settlements: amounts treated as income of settlor), and

(b) any other provision of the Tax Acts treating income as belonging to a particular person.