# Corporation Tax Act 2010, Section 356OA: Overview of Part

Extent: E+W+S+N.I.

This Part contains provision about the corporation tax treatment of certain profits and gains realised from disposals concerned with land in the United Kingdom.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/356OA (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-356OA
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.