39 Disposals concerned with land in United Kingdom
Finance (No 2) Act 2017 (2017 c 32) | Legislation

Transactions in UK land

39  Disposals concerned with land in United Kingdom

(1)     The FA 2016 amendments have effect (so far as they would not otherwise have effect) in relation to—

(a)     amounts that are recognised in GAAP accounts drawn up for any period of account beginning on or after 8 March 2017, or

(b)     in the

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