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Chapter 3 Transactions in landF1

United Kingdom Repealed

  1. Introduction
  2. Charge on gains from transactions in land
  3. Further provisions relevant to the charge
  4. Exemptions
  5. Recovery of tax
  6. Clearances and power to obtain information
  7. Interpretation

Annotations

Textual amendments

F1

Pt. 13 Ch. 3 omitted (with effect in relation to disposals on or after 5.7.2016) by virtue of Finance Act 2016 (c. 24), ss. 79(5), 82(1) (with s. 82(2)-(15)); which omission also has effect so far as it would not otherwise have effect in accordance with Finance (No. 2) Act 2017 (c. 32), s. 39(1)(2)