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Contents

Legislation
Finance Act 2022

Crossheading Key concepts

  • Section 34 Meaning of “residential property developer”
  • Section 35 Meaning of “residential property development activities”
  • Section 36 Residential property development activities: “interest in land”
  • Section 37 Residential property development activities: “residential property”
  • Section 38 Meaning of “residential property developer profits or losses”
  1. PART 2 Residential property developer tax
  2. Crossheading Key concepts

Crossheading Key concepts

From legislation.gov.uk

Contents

  1. Section 34 Meaning of “residential property developer”
  2. Section 35 Meaning of “residential property development activities”
  3. Section 36 Residential property development activities: “interest in land”
  4. Section 37 Residential property development activities: “residential property”
  5. Section 38 Meaning of “residential property developer profits or losses”
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