http://www.legislation.gov.uk/ukpga/2010/4/section/356ORCorporation Tax Act 2010An Act to restate, with minor changes, certain enactments relating to corporation tax and certain enactments relating to company distributions; and for connected purposes.texttext/xmlenStatute Law Database2026-04-02Expert Participation2026-01-15 Corporation Tax Act 2010s. 658(1)(d)(e)Finance Act 2010Sch. 6 para. 31Sch. 6 para. 35Corporation Tax Act 2010s. 357CHAFinance Act 2024Sch. 2 para. 14(7)Sch. 2 para. 16(2) PART 8ZB356OR1In this Part “land” includes—abuildings and structures,bany estate, interest or right in or over land, andcland under the sea or otherwise covered by water.2In this Part references to property deriving its value from land include—aany shareholding in a company deriving its value directly or indirectly from land,bany partnership interest deriving its value directly or indirectly from land,cany interest in settled property deriving its value directly or indirectly from land, anddany option, consent or embargo affecting the disposition of land.Pt. 8ZB inserted (with effect in accordance with s. 81 of the amending Act and also with effect in accordance with Finance (No. 2) Act 2017 (c. 32), s. 39(1)(2))) by Finance Act 2016 (c. 24), s. 77(1)Pt. 8ZB applied (with modifications) by 1992 c. 12, Sch. 1A para. 4(6) (as inserted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 14)