Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2010 section 356OL
Profits attributable to period before relevant activities etc began
Section 356OL excludes from the transactions in UK land rules any portion of a profit or gain that is fairly attributable to a period before the relevant development intention was formed or before the person became involved in the relevant arrangement.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.