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Legislation
Income Tax Act 2007

Crossheading Charge on gains from transactions in land

  • Section 755 Charge to tax on gains from transactions in land
  • Section 756 Income treated as arising when gains obtained from some land disposals
  • Section 757 Person obtaining gain
  • Section 758 Income charged
  • Section 759 Person liable
  • Section 760 Method of calculating gain
  1. Charge on gains from transactions in land
  2. Charge to tax on gains from transactions in land

Section 755 | Charge to tax on gains from transactions in land

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed

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