Corporation Tax Act 2010 section 820

Person obtaining gain

Section 820 identified who was treated as obtaining a gain for the purposes of the tax provisions on transactions in securities, but this section has been removed from the legislation.

• Section 820 was part of Part 18 of the Corporation Tax Act 2010, which dealt with transactions in securities.
• The section defined or identified the person who was treated as obtaining a gain in the context of those provisions.
• The entire Part 18, including section 820, was repealed by the Finance Act 2016, section 77(4).
• The repeal took effect in relation to disposals made on or after 5 July 2016.