Chapter 1 Payments connected with transferred landF1
United Kingdom
- Overview
- Application of the Chapter
- Relief: restriction and carrying forward
- Certain deductions from earnings: restriction and carrying forward of relief
- Interpretation etc
Annotations
Textual amendments
- F1
Pt. 12A inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 4 para. 2 (with Sch. 9 paras. 1-9, 22)