F1Part 18Transactions in land
Annotations:
Amendments (Textual)
F1Exemptions
F1827Gain attributable to period before intention to develop formed
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F1828Disposals of shares in companies holding land as trading stock
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Pt. 18 omitted (with effect in accordance with s. 81 of the amending Act and also with effect in accordance with Finance (No. 2) Act 2017 (c. 32), s. 39(1)(2)) by virtue of Finance Act 2016 (c. 24), s. 77(4)