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Legislation

Income Tax Act 2007

Crossheading Amounts treated as profits of a trade

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Section 517B Disposals of land in the United Kingdom
Section 517C Disposals of land: profits treated as trading profits
Section 517D Disposals of property deriving its value from land in the United Kingdom
Section 517E Disposals within section 517D: profits treated as trading profits
Section 517F Profits and losses

PART 9A Transactions in UK land
Crossheading Amounts treated as profits of a trade

Crossheading Amounts treated as profits of a trade

From legislation.gov.uk

Contents

Section 517B Disposals of land in the United Kingdom
Section 517C Disposals of land: profits treated as trading profits
Section 517D Disposals of property deriving its value from land in the United Kingdom
Section 517E Disposals within section 517D: profits treated as trading profits
Section 517F Profits and losses