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Interpretation InterpretationF1

  1. 517P“Another person”
  2. 517Q“Arrangement”
  3. 517R“Disposal”
  4. 517S“Land” and related expressions
  5. 517TReferences to realising a gain
  6. 517URelated parties

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)