OpenLegislation

Interpretation InterpretationF1

  1. 356OO“Another person”
  2. 356OP“Arrangement”
  3. 356OQ“Disposal”
  4. 356OR“Land” and related expressions
  5. 356OSReferences to realising a gain
  6. 356OTRelated parties

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)

Notes on Part 8ZB

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)