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Legislation

Corporation Tax Act 2010

Crossheading Charge to tax on gains from transactions in land

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Section 818 Charge to tax on gains from transactions in land
Section 819 Gains obtained from land disposals in some circumstances
Section 820 Person obtaining gain
Section 821 Company chargeable
Section 822 Method of calculating gain

Part 18 Transactions in land
Crossheading Charge to tax on gains from transactions in land

Crossheading Charge to tax on gains from transactions in land

From legislation.gov.uk

Contents

Section 818 Charge to tax on gains from transactions in land
Section 819 Gains obtained from land disposals in some circumstances
Section 820 Person obtaining gain
Section 821 Company chargeable
Section 822 Method of calculating gain