Corporation Tax Act 2010 section 815

Introduction to Part 18

Section 815 introduced Part 18 of the Corporation Tax Act 2010, which dealt with transactions in securities, but the entire Part was removed from the legislation with effect from 5 July 2016.

• Section 815 served as the introductory provision to Part 18 of the Corporation Tax Act 2010, which concerned transactions in securities.
• Part 18, including this section, was omitted in its entirety by the Finance Act 2016.
• The repeal took effect in relation to disposals made on or after 5 July 2016.
• Any disposals that occurred before 5 July 2016 would still have been subject to the original Part 18 provisions.