1. Commentary
  2. Taxation of Property Transactions

Taxation of Property Transactions, Finance (No. 2) Act 2013

3.6Development Land 3.6.1Overview s650 The concept of development land was introduced for Capital Gains Tax in 1982. The intention was to tax more heavily profits from the sale of land with devel...
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Other Editions

  • Taxation of Property Transactions, Finance (No. 2) Act 2013
  • Taxation of Property Transactions, Finance Act 2010
  • Taxation of Property Transactions, Finance Act 2006