Corporation Tax Act 2010 section 819

Gains obtained from land disposals in some circumstances

Section 819 was part of a set of rules (Part 18 of the Corporation Tax Act 2010) that dealt with the taxation of gains obtained from certain land disposals, but these rules were removed from the legislation with effect from 5 July 2016.

• Section 819 formed part of Part 18 of the Corporation Tax Act 2010, which addressed gains arising from land disposals in particular circumstances.
• The entire Part 18, including section 819, was repealed by the Finance Act 2016 (section 77(4)).
• The repeal applies to all disposals of land made on or after 5 July 2016.
• Any land disposals that took place before 5 July 2016 would still have been subject to the old Part 18 rules as they stood at that time.

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