Version Superseded: 15/09/2016
Point in time view as at 01/04/2010. This version of this provision has been superseded.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 827 is up to date with all changes known to be in force on or before 10 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)This section applies if—
(a)income is treated as arising because the condition mentioned in section 819(2)(d) is met (land developed with sole or main object of realising a gain from its disposal when developed), and
(b)part of the income is fairly attributable to a period before the intention to develop was formed.
(2)No liability to corporation tax arises as a result of this Part in respect of that part of the income.
(3)In applying this section account must be taken of the treatment under Part 3 of CTA 2009 (trading income) of a company which appropriates land as trading stock.
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