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Legislation
Corporation Tax Act 2010

PART 8ZB Transactions in UK land

  • Crossheading Introduction
  • Crossheading Amounts treated as profits of a trade
  • Crossheading Person to whom profits attributed
  • Crossheading Anti-fragmentation
  • Crossheading Calculation of profit or gain on disposal
  • Crossheading Arrangements for avoiding tax
  • Crossheading Exemption
  • Crossheading Other supplementary provisions
  • Crossheading Interpretation
  1. Corporation Tax Act 2010
  2. PART 8ZB Transactions in UK land

PART 8ZB Transactions in UK land

From legislation.gov.uk

Contents

  1. Crossheading Introduction
  2. Crossheading Amounts treated as profits of a trade
  3. Crossheading Person to whom profits attributed
  4. Crossheading Anti-fragmentation
  5. Crossheading Calculation of profit or gain on disposal
  6. Crossheading Arrangements for avoiding tax
  7. Crossheading Exemption
  8. Crossheading Other supplementary provisions
  9. Crossheading Interpretation
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