Exemptions ExemptionsF1
Repealed
- 765Exemption: gain attributable to period before intention to develop formed
- 766Exemption: disposals of shares in companies holding land as trading stock
- 767Exemption: private residences
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)