780 Transactions, arrangements, sales and realisations relevant for Chapter
Income Tax Act 2007 (2007 c 3) | Legislation

Further provisions relevant to the charge

780  Transactions, arrangements, sales and realisations relevant for Chapter

(1)     For the purposes of this Chapter, account is to be taken of any method, however indirect, by which—

(a)     any property or right is transferred or transmitted, or

(b)     the value of any property or right is enhanced or diminished.

(2)

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