http://www.legislation.gov.uk/ukpga/2010/4/section/816/2019-04-01Corporation Tax Act 2010An Act to restate, with minor changes, certain enactments relating to corporation tax and certain enactments relating to company distributions; and for connected purposes.texttext/xmlenStatute Law Database2024-06-20Expert Participation2019-04-01Corporation Tax Act 2010s. 658(1)(d)(e)Finance Act 2010Sch. 6 para. 31Sch. 6 para. 35Corporation Tax Act 2010s. 357CHAFinance Act 2024Sch. 2 para. 14(7)Sch. 2 para. 16(2)F1Part 18Transactions in landAnnotations:Amendments (Textual)F1Pt. 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)F1IntroductionF1816Meaning of disposing of land. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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)