512 Charge to tax on some settlements
Income Tax Act 2007 (2007 c 3) | Legislation

Application of property for non-heritage purposes: charge to tax

512  Charge to tax on some settlements

(1)     Income tax is charged in respect of a heritage maintenance settlement on any of the occasions described in cases A to D, subject to sections 516 and 517.

(2)     Case A is

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