# Income Tax Act 2007, Section 681A: Overview


This Chapter provides that in certain circumstances where a transfer is made regarding land, and the transferor or an associate becomes liable to make a payment connected with the land, income tax relief for the payment is restricted.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/681A (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-681A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.