[F1517AOverview of PartU.K.
This section has no associated Explanatory Notes
This Part contains provision about the income tax treatment of certain profits and gains realised from disposals concerned with land in the United Kingdom.]
Textual Amendments
F1Pt. 9A inserted (with effect in relation to disposals on or after 5.7.2016) by Finance Act 2016 (c. 24), s. 79(1), 82(1) (with s. 82(2)-(15)); which insertion 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)