[F1 PART 8ZB U.K.Transactions in UK land

Textual Amendments

F1 Pt. 8ZB inserted (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 Finance Act 2016 (c. 24), s. 77(1)

Calculation of profit or gain on disposal U.K.

356OJ Apportionments U.K.

Any apportionment (whether of expenditure, consideration or any other amount) that is required to be made for the purposes of this Part is to be made on a just and reasonable basis.]