Income Tax Act 2007 section 761

Transactions, arrangements, sales and realisations relevant for Chapter

Section 761 defines what counts as a relevant transaction, arrangement, sale or realisation for the purposes of the anti-avoidance rules in this Chapter, which targets certain gains that have a connection to land in the United Kingdom.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.