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Legislation
Income Tax Act 2007

Crossheading Exemptions

  • Section 765 Exemption: gain attributable to period before intention to develop formed
  • Section 766 Exemption: disposals of shares in companies holding land as trading stock
  • Section 767 Exemption: private residences
  1. Chapter 3 Transactions in land
  2. Crossheading Exemptions

Crossheading Exemptions

From legislation.gov.uk

Contents

  1. Section 765 Exemption: gain attributable to period before intention to develop formed
  2. Section 766 Exemption: disposals of shares in companies holding land as trading stock
  3. Section 767 Exemption: private residences
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