Exemptions ExemptionsF1
Repealed
- 827Gain attributable to period before intention to develop formed
- 828Disposals of shares in companies holding land as trading stock
Annotations
Textual amendments
- 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)