# Corporation Tax Act 2010, Section 356OR: “Land” and related expressions


(1) In this Part “land” includes—
(a) buildings and structures,
(b) any estate, interest or right in or over land, and
(c) land under the sea or otherwise covered by water.
(2) In this Part references to property deriving its value from land include—
(a) any shareholding in a company deriving its value directly or indirectly from land,
(b) any partnership interest deriving its value directly or indirectly from land,
(c) any interest in settled property deriving its value directly or indirectly from land, and
(d) any option, consent or embargo affecting the disposition of land.

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