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Legislation

Corporation Tax Act 2010

Crossheading Amounts treated as profits of a trade

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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

PART 8ZB Transactions in UK land
Crossheading Amounts treated as profits of a trade

Crossheading Amounts treated as profits of a trade

From legislation.gov.uk

Contents

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