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Legislation

Income Tax Act 2007

Crossheading Further provisions relevant to the charge

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Section 761 Transactions, arrangements, sales and realisations relevant for Chapter
Section 762 Tracing value
Section 763 Meaning of “another person”
Section 764 Valuations and apportionments

Income Tax Act 2007
Chapter 3 Transactions in land

Crossheading Further provisions relevant to the charge

From legislation.gov.uk

Contents

Section 761 Transactions, arrangements, sales and realisations relevant for Chapter
Section 762 Tracing value
Section 763 Meaning of “another person”
Section 764 Valuations and apportionments

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