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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

Exemptions
Gain attributable to period before intention to develop formed

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed