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Legislation
Income Tax Act 2007

Crossheading Exemptions

  • Section 765 Exemption: gain attributable to period before intention to develop formed
  • Section 766 Exemption: disposals of shares in companies holding land as trading stock
  • Section 767 Exemption: private residences
  1. Exemptions
  2. Exemption: gain attributable to period before intention to develop formed

Section 765 | Exemption: gain attributable to period before intention to develop formed

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed

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