SolvedCHAPTER I DEVELOPMENT GAINS FROM LAND
From legislation.gov.uk
Contents
- Section 38 Certain development gains from land to be taxed as income.
- Section 39 Exemption or relief for small disposals.
- Section 40 Development losses.
- Section 41 Disposals of interests in land effected indirectly.
- Section 42 Disposals of interests in settled property.
- Section 43 Special rates of charge for development gains accruing to trustees, personal representatives or unit trust schemes.
- Section 44 Supplementary