Skip to content

Contents

Legislation

Income Tax Act 2007

Crossheading Exempt property relief

Find in this level

Section 809X Exempt property
Section 809Y Property that ceases to be exempt property treated as remitted
Section 809YA Exception to section 809Y: proceeds taken offshore or invested
Section 809YB Condition E: supplementary
Section 809YC Effect of disapplying section 809Y
Section 809YD Chargeable gains accruing on sales of exempt property
Section 809YE Exception to section 809Y: gifts to the nation
Section 809YF Exception to section 809Y: compensation taken offshore or invested
Section 809Z Public access rule: general
Section 809Z1 Public access rule: relevant VAT relief
Section 809Z2 Personal use rule
Section 809Z3 Repair rule
Section 809Z4 Temporary importation rule
Section 809Z5 Notional remitted amount
Section 809Z6 Exempt property: other interpretation

Exempt property relief
Public access rule: relevant VAT relief

Section 809Z1 | Public access rule: relevant VAT relief

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed