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Contents

Legislation

Corporation Tax Act 2010

Crossheading Interpretation

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Section 356OO “Another person”
Section 356OP “Arrangement”
Section 356OQ “Disposal”
Section 356OR “Land” and related expressions
Section 356OS References to realising a gain
Section 356OT Related parties

PART 8ZB Transactions in UK land
Crossheading Interpretation

Crossheading Interpretation

From legislation.gov.uk

Contents

Section 356OO “Another person”
Section 356OP “Arrangement”
Section 356OQ “Disposal”
Section 356OR “Land” and related expressions
Section 356OS References to realising a gain
Section 356OT Related parties