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Legislation

Corporation Tax Act 2010

Crossheading Exemptions

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Section 827 Gain attributable to period before intention to develop formed
Section 828 Disposals of shares in companies holding land as trading stock

Corporation Tax Act 2010
Exemptions

Section 827 | Gain attributable to period before intention to develop formed

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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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