Corporation Tax Act 2010 (c. 4)

Part 18 U.K. Transactions in land

Further provisions relevant to the charge U.K.

826 Valuations and apportionments U.K.

(1) All such valuations are to be made as are appropriate to give effect to this Part.

(2) For the purposes of this Part, any expenditure, receipt, consideration or other amount may be apportioned by such method as is just and reasonable in the circumstances.