Income Tax Act 2007 (c. 3)

Part 13 U.K. Tax avoidance

F1 Chapter 3 U.K. Transactions in land

Textual Amendments

F1 Pt. 13 Ch. 3 omitted (with effect in relation to disposals on or after 5.7.2016) by virtue of Finance Act 2016 (c. 24), ss. 79(5), 82(1) (with s. 82(2)-(15)); which omission 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)

Further provisions relevant to the charge U.K.

F1 762 Tracing value U.K.

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Textual Amendments

F1 Pt. 13 Ch. 3 omitted (with effect in relation to disposals on or after 5.7.2016) by virtue of Finance Act 2016 (c. 24), ss. 79(5), 82(1) (with s. 82(2)-(15)); which omission 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)