Explanatory Notes

Corporation Tax Act 2010

2010 CHAPTER 4

3 March 2010

Introduction

Part 18: Transactions in land

Sections 815 and 816: Introduction to Part; meaning of disposing of land

2432.These sections are based on sections 776(1), (2) and (4) of ICTA.

2433.Except as noted in the Overview above, these sections replicate exactly sections 752 and 753 of ITA.