Part 9A Transactions in UK landF1
United Kingdom
- Introduction
- Amounts treated as profits of a trade
- Person to whom profits attributed
- Anti-fragmentation
- Calculation of profit or gain on disposal
- Arrangements for avoiding tax
- Exemptions
- Other supplementary provisions
- Interpretation
Annotations
Textual amendments
- F1
Pt. 9A inserted (with effect in relation to disposals on or after 5.7.2016) by Finance Act 2016 (c. 24), s. 79(1), 82(1) (with s. 82(2)-(15)); which insertion 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)