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					<dc:identifier>http://www.legislation.gov.uk/ukpga/2007/3/section/752/enacted</dc:identifier><dc:title>Income Tax Act 2007</dc:title><dc:subject>Income Tax</dc:subject><dc:subject>Visual Impairment</dc:subject><dc:subject>Couples</dc:subject><dc:publisher>King's Printer of Acts of Parliament</dc:publisher><dc:modified>2021-08-04</dc:modified>
					
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</ukm:DocumentClassification><ukm:Year Value="2007"/><ukm:Number Value="3"/><ukm:EnactmentDate Date="2007-03-20"/><ukm:ISBN Value="9780105403074"/><ukm:UnappliedEffects><ukm:UnappliedEffect Row="2122" AffectingProvisions="Sch. 21 para. 161(b)" Modified="2025-05-06T10:19:31Z" AffectingYear="2007" URI="http://www.legislation.gov.uk/id/effect/key-c9c21a142c51f863f8fe2c16492cd617" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2007/3" Notes="The amending provision was repealed before coming into force." AffectingURI="http://www.legislation.gov.uk/id/ukpga/2007/29" AffectingNumber="29" EffectId="key-c9c21a142c51f863f8fe2c16492cd617" AffectingClass="UnitedKingdomPublicGeneralAct" RequiresApplied="false" AffectedYear="2007" Type="inserted" AffectedEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedNumber="3" AppliedModified="2012-09-15T23:53:08.109+01:00" AffectedExtent="E+W+S+N.I." AffectedProvisions="s. 788(7)" Comments="Already repealed 13.5.2009 by SI 2009/2035 - Already repealed 13.5.2009 by SI 2009/2035 - Already repealed 13.5.2009 by SI 2009/2035 - Already repealed 13.5.2009 by SI 2009/2035 - Already repealed 13.5.2009 by SI 2009/2035 - Already repealed 13.5.2009 by SI 2009/2035 - Already repealed 13.5.2009 by SI 2009/2035 - Already repealed 13.5.2009 by SI 2009/2035 - Already repealed 13.5.2009 by SI 2009/2035" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedClass="UnitedKingdomPublicGeneralAct"><ukm:AffectedTitle>Income Tax Act 2007</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-788-7" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/788/7" FoundRef="section-788">s. 788(7)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Legal Services Act 2007</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-21" URI="http://www.legislation.gov.uk/id/ukpga/2007/29/schedule/21">Sch. 21 </ukm:Section><ukm:Section Ref="schedule-21-paragraph-161-b" URI="http://www.legislation.gov.uk/id/ukpga/2007/29/schedule/21/paragraph/161/b">para. 161(b)</ukm:Section></ukm:AffectingProvisions><ukm:Savings><ukm:Section Ref="section-29" URI="http://www.legislation.gov.uk/id/ukpga/2007/29/section/29">s. 29</ukm:Section> <ukm:Section Ref="section-192" URI="http://www.legislation.gov.uk/id/ukpga/2007/29/section/192">192</ukm:Section> <ukm:Section Ref="section-193" URI="http://www.legislation.gov.uk/id/ukpga/2007/29/section/193">193</ukm:Section></ukm:Savings><ukm:CommencementAuthority><ukm:Section Ref="section-211-2" URI="http://www.legislation.gov.uk/id/ukpga/2007/29/section/211/2">s. 211(2)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Prospective="true" Qualification=""/><ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2009/3250" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2010-01-01" Qualification="wholly in force" CommencingYear="2009" CommencingNumber="3250" Applied="false"><ukm:CommencingProvisions><ukm:Section Ref="article-2-h" URI="http://www.legislation.gov.uk/id/uksi/2009/3250/article/2/h">art. 2(h)</ukm:Section></ukm:CommencingProvisions></ukm:InForce></ukm:InForceDates></ukm:UnappliedEffect></ukm:UnappliedEffects></ukm:PrimaryMetadata>
					

                    
									<ukm:Notes><ukm:Note IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/752/notes" DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/752/notes"/><ukm:Alternatives><ukm:Alternative Date="2008-01-31" URI="http://www.legislation.gov.uk/ukpga/2007/3/pdfs/ukpgaen_20070003_en_003.pdf" Title="Explanatory Note, Volume 3"/><ukm:Alternative Date="2008-01-31" URI="http://www.legislation.gov.uk/ukpga/2007/3/pdfs/ukpgaen_20070003_en_002.pdf" Title="Explanatory Note, Volume 2"/><ukm:Alternative Date="2008-01-31" URI="http://www.legislation.gov.uk/ukpga/2007/3/pdfs/ukpgaen_20070003_en_001.pdf" Title="Explanatory Note, Volume 1"/><ukm:Alternative Date="2008-01-31" URI="http://www.legislation.gov.uk/ukpga/2007/3/pdfs/ukpgaen_20070003_en.pdf" Title="Explanatory Note"/></ukm:Alternatives>       
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				</ukm:Metadata><Primary xmlns:leg="http://www.legislation.gov.uk/namespaces/legislation"><Body DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/body/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/body" NumberOfProvisions="1035" NumberFormat="default"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/part/13/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/part/13" NumberOfProvisions="128" id="part-13"><Number>Part 13</Number><Title>Tax avoidance</Title><Chapter DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/part/13/chapter/3/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/part/13/chapter/3" NumberOfProvisions="21" id="part-13-chapter-3"><Number>Chapter 3</Number><Title>Transactions in land</Title><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/part/13/chapter/3/crossheading/introduction/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/part/13/chapter/3/crossheading/introduction" NumberOfProvisions="3" id="part-13-chapter-3-crossheading-introduction"><Title>Introduction</Title><P1group><Title>Overview of Chapter</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/3/section/752/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/752" id="section-752">
<Pnumber PuncAfter="">752</Pnumber>
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<Pnumber>1</Pnumber>
<P2para>
<Text>This Chapter has effect for the purpose of preventing the avoidance of income tax by persons concerned with land or the development of land.</Text>
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<Pnumber>2</Pnumber>
<P2para>
<Text>This Chapter imposes a charge to income tax in some circumstances where gains of a capital nature are obtained from disposing of land.</Text>
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