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Legislation

Corporation Tax Act 2010

Crossheading Further provisions relevant to the charge

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Section 823 Transactions, arrangements, sales and realisations relevant for Part
Section 824 Tracing value
Section 825 Meaning of “another person”
Section 826 Valuations and apportionments

Part 18 Transactions in land
Crossheading Further provisions relevant to the charge

Crossheading Further provisions relevant to the charge

From legislation.gov.uk

Contents

Section 823 Transactions, arrangements, sales and realisations relevant for Part
Section 824 Tracing value
Section 825 Meaning of “another person”
Section 826 Valuations and apportionments