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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

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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