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Legislation

Corporation Tax Act 2010

Crossheading Charge to tax on gains from transactions in land

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Section 818 Charge to tax on gains from transactions in land
Section 819 Gains obtained from land disposals in some circumstances
Section 820 Person obtaining gain
Section 821 Company chargeable
Section 822 Method of calculating gain

Corporation Tax Act 2010
Charge to tax on gains from transactions in land

Section 820 | Person obtaining gain

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Pt. 18 omitted (with effect in accordance with s. 81 of the amending Act and also with effect in accordance with Finance (No. 2) Act 2017 (c. 32), s. 39(1)(2)) by virtue of Finance Act 2016 (c. 24), s. 77(4)

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