# Taxation (International and Other Provisions) Act 2010, Paragraph 231


In section 37 (consideration chargeable to tax on income) at the end of subsection (2) add—
“See also section 37A(4) and (5) (consideration on disposal of certain leases).”

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Source: https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/231 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-8/paragraph-231
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.