Corporation Tax Act 2010 (c. 4)

Part 18 U.K. Transactions in land

Introduction U.K.

817 Priority of other tax provisions U.K.

This Part 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.