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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

Corporation Tax Act 2010
Further provisions relevant to the charge

Section 826 | Valuations and apportionments

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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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