# Corporation Tax Act 2010, Section 356OI: Calculation of profit or gain on disposal


For the purposes of this Part, the profit or gain (if any) from a disposal of any property is to be calculated according to the principles applicable for calculating the profits of a trade under Part 3 of CTA 2009, subject to any modifications that may be appropriate (and for this purpose the same rules are to apply in calculating losses from a disposal as apply in calculating profits).

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