Corporation Tax Act 2010 section 816

Meaning of disposing of land

Section 816 defined what it meant to "dispose of land" for the purposes of Part 18 of the Corporation Tax Act 2010, but has been removed from the legislation following changes introduced by the Finance Act 2016.

• Section 816 provided a definition of "disposing of land" as used within Part 18 of the Corporation Tax Act 2010.
• The entire Part 18, including this section, was repealed by section 77(4) of the Finance Act 2016.
• The repeal took effect for disposals of land occurring on or after 5 July 2016.
• Any land disposals on or after that date are no longer governed by Part 18 and fall instead under the replacement provisions introduced by the Finance Act 2016.