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Legislation
Income Tax Act 2007

Crossheading Calculation of profit or gain on disposal

  • Section 517I Calculation of surplus on a disposal of land
  • Section 517J Apportionments
  1. Calculation of profit or gain on disposal
  2. Apportionments

Section 517J | Apportionments

From legislation.gov.uk

Any apportionment (whether of expenditure, consideration or any other amount) that is required to be made for the purposes of this Part is to be made on a just and reasonable basis.

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