443 Calculation of relievable amount where joint disposal of interest in land
Income Tax Act 2007 (2007 c 3) | Legislation

443  Calculation of relievable amount where joint disposal of interest in land

(1)     This section applies for the purpose of calculating the relievable amount in a case where relief under this Chapter is available as a result of section 442(3).

(2)     Calculate the relievable amount as if—

(a)     the owners were a single

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