Chapter 1 Income tax and corporation tax: profits or gains from dealing in or developing land (ss. 639-647)

Comparing proposed amendment...


In force	639. Interpretation (Chapter 1).
In force	640. Extension of charge under Case I of Schedule D to certain profits from dealing in or developing land.
In force	641. Computation under Case I of Schedule D of profits or gains from dealing in or developing land.
In force	642. Transfers of interests in land between certain associated persons.
In force	643. Tax to be charged under Case IV on gains from certain disposals of land.
In force	644. Provisions supplementary to section 643.
In force	644A. Relief from income tax in respect of income from dealing in residential development land.
In force	644AA. Treatment of losses from dealing in residential development land.
In force	644AB. Treatment of profits or gains from land rezonings.
Ceased	644B. Relief from corporation tax in respect of income from dealing in residential development land.
In force	644C. Relief from corporation tax for losses from dealing in residential development land.
In force	645. Power to obtain information.
In force	646. Postponement of payment of income tax to be permitted in certain cases.
In force	647. Postponement of payment of corporation tax to be permitted in certain cases.

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