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Legislation

Income Tax Act 2007

Crossheading Exemptions

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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

Exemptions
Exemption: disposals of shares in companies holding land as trading stock

Section 766 | Exemption: disposals of shares in companies holding land as trading stock

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed