Corporation Tax Act 2010 section 823

Transactions, arrangements, sales and realisations relevant for Part

Section 823 defined the types of transactions, arrangements, sales and realisations that were relevant for Part 18 of the Corporation Tax Act 2010, but this section has been removed from the legislation.

• Section 823 was part of Part 18 of the Corporation Tax Act 2010, which dealt with certain types of transactions and arrangements for corporation tax purposes.
• The entire Part 18, including section 823, was repealed by the Finance Act 2016, section 77(4).
• The repeal took effect for disposals made on or after 5 July 2016, meaning the provisions no longer apply to any disposal from that date onwards.
• Any disposals that occurred before 5 July 2016 would still have been subject to the rules that were in Part 18 at the time they took place.

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