Part 13Tax avoidance
F1Chapter 3Transactions in land
Annotations:
Amendments (Textual)
F1Introduction
F1752Overview of Chapter
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F1753Meaning of disposing of land
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F1754Priority of other income tax provisions
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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)