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Legislation

Corporation Tax Act 2010

Crossheading Further provisions relevant to the charge

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Section 823 Transactions, arrangements, sales and realisations relevant for Part
Section 824 Tracing value
Section 825 Meaning of “another person”
Section 826 Valuations and apportionments

Further provisions relevant to the charge
Transactions, arrangements, sales and realisations relevant for Part

Section 823 | Transactions, arrangements, sales and realisations relevant for Part

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed