Version Superseded: 15/09/2016
Point in time view as at 01/04/2010. This version of this provision has been superseded.
Corporation Tax Act 2010, Section 816 is up to date with all changes known to be in force on or before 29 June 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)For the purposes of this Part land is disposed of if the property in the land or control over the land is effectively disposed of—
(a)by one or more transactions, or
(b)by any arrangement or scheme.
(2)It does not matter for the purposes of subsection (1) if the transactions, arrangement or scheme concern—
(a)the land, or
(b)property deriving its value from the land (see section 833(2)).
(3)See also—
section 823 (transactions, arrangements, sales and realisations relevant for this Part), and
section 824 (tracing value).
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