Section 827 and 828: Gain attributable to period before intention to develop formed and disposals of shares in companies holding land as trading stock
2449.These sections are based on section 776(7) and (10) of ICTA. Apart from differences of the kind described in the Overview and the fact that section 827 refers to CTA 2009 rather than to ITTOIA, they replicate sections 765 and 766 of ITA.