Part 13 U.K. Tax avoidance

F1 Chapter 3 U.K. Transactions in land

Textual Amendments

F1 Pt. 13 Ch. 3 omitted (with effect in relation to disposals on or after 5.7.2016) by virtue of Finance Act 2016 (c. 24), ss. 79(5), 82(1) (with s. 82(2)-(15)); which omission also has effect so far as it would not otherwise have effect in accordance with Finance (No. 2) Act 2017 (c. 32), s. 39(1)(2)

Charge on gains from transactions in land U.K.

F1 756 Income treated as arising when gains obtained from some land disposals U.K.

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Textual Amendments

F1 Pt. 13 Ch. 3 omitted (with effect in relation to disposals on or after 5.7.2016) by virtue of Finance Act 2016 (c. 24), ss. 79(5), 82(1) (with s. 82(2)-(15)); which omission also has effect so far as it would not otherwise have effect in accordance with Finance (No. 2) Act 2017 (c. 32), s. 39(1)(2)