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Income Tax and Corporation Tax: disposals of land in the UK

This measure deals with changes to legislation in Finance Act 2016 on profits from trading in and developing land.

Last fetched 04 May 2026 · gov.uk

Documents

Income Tax and Corporation Tax: disposals of land in the UK Draft clauseapplication/pdf Draft explanatory notesapplication/pdf

At a glance

TypePolicy paper

First published08 Mar 2017

Last updated03 Feb 2021

Organisations

HM Revenue & Customs

Topics

Corporation TaxIncome Tax

Source

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