OpenLegislation

Part 8ZB Transactions in UK landC1F1

  1. Introduction
  2. Amounts treated as profits of a trade
  3. Person to whom profits attributed
  4. Anti-fragmentation
  5. Calculation of profit or gain on disposal
  6. Arrangements for avoiding tax
  7. Exemption
  8. Other supplementary provisions
  9. Interpretation

Annotations

Textual amendments

F1

Pt. 8ZB inserted (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 Finance Act 2016 (c. 24), s. 77(1)

Modifications

C1

Pt. 8ZB applied (with modifications) by 1992 c. 12, Sch. 1A para. 4(6) (as inserted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 14)