# The Ports Act 1991 (Levy on Disposals of Land, etc.) Order 1992, Article 5: Person making disposal


Subject to the provisions of this Order, a disposal is to be regarded as being made by a person if it would be regarded as being made by that person for the purposes of the statutory provisions relating to corporation tax on chargeable gains.

---
Source: https://www.legislation.gov.uk/uksi/1992/58/article/5 (the official version)
Page: https://openlegislation.uk/ports-act-1991-levy-on-disposals-of-land-etc-order-1992/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.