Part 18 Transactions in land

Charge to tax on gains from transactions in land

819 Gains obtained from land disposals in some circumstances
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Pt. 18 omitted (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 virtue of Finance Act 2016 (c. 24), s. 77(4)