Part 18

Transactions in land

Charge to tax on gains from transactions in land

Gains obtained from land disposals in some circumstances
819. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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)