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Legislation
Income Tax Act 2007

PART 9A Transactions in UK land

  • Crossheading Introduction
  • Crossheading Amounts treated as profits of a trade
  • Crossheading Person to whom profits attributed
  • Crossheading Anti-fragmentation
  • Crossheading Calculation of profit or gain on disposal
  • Crossheading Arrangements for avoiding tax
  • Crossheading Exemptions
  • Crossheading Other supplementary provisions
  • Crossheading Interpretation
  1. Income Tax Act 2007
  2. PART 9A Transactions in UK land

PART 9A Transactions in UK land

From legislation.gov.uk

Contents

  1. Crossheading Introduction
  2. Crossheading Amounts treated as profits of a trade
  3. Crossheading Person to whom profits attributed
  4. Crossheading Anti-fragmentation
  5. Crossheading Calculation of profit or gain on disposal
  6. Crossheading Arrangements for avoiding tax
  7. Crossheading Exemptions
  8. Crossheading Other supplementary provisions
  9. Crossheading Interpretation
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