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Legislation

Income Tax Act 2007

Crossheading Charge on gains from transactions in land

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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

Charge on gains from transactions in land
Person liable

Section 759 | Person liable

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed