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Legislation
Corporation Tax Act 2010

Crossheading Amounts treated as profits of a trade

  • Section 356OB Disposals of land in the United Kingdom
  • Section 356OC Disposals of land: profits treated as trading profits
  • Section 356OD Disposals of property deriving its value from land in the United Kingdom
  • Section 356OE Disposals within section 356OD: profits treated as trading profits
  • Section 356OF Profits and losses
  1. Corporation Tax Act 2010
  2. /
  3. /PART 8ZB Transactions in UK land

Crossheading Amounts treated as profits of a trade

From legislation.gov.uk

Contents

  1. Section 356OB Disposals of land in the United Kingdom
  2. Section 356OC Disposals of land: profits treated as trading profits
  3. Section 356OD Disposals of property deriving its value from land in the United Kingdom
  4. Section 356OE Disposals within section 356OD: profits treated as trading profits
  5. Section 356OF Profits and losses
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