Corporation Tax Act 2010 section 826

Valuations and apportionments

Section 826 dealt with how valuations and apportionments were to be carried out for the purposes of Part 18 of the Corporation Tax Act 2010, which concerned transactions in land.

• This section previously provided rules for valuations and apportionments relevant to corporation tax on transactions in land under Part 18 of the Corporation Tax Act 2010.
• Part 18, which included section 826, was removed from the legislation by the Finance Act 2016.
• The repeal took effect for disposals of land made on or after 5 July 2016.
• Any disposals that occurred before 5 July 2016 would still have been subject to the old Part 18 rules, including this section on valuations and apportionments.

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