# Income Tax Act 2007, Section 681AN: Land outside the UK


In the case of land outside the United Kingdom, expressions in this Chapter relating to interests in land and their disposition must be taken to relate to corresponding interests and dispositions.

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