[517D Disposals of property deriving its value from land in the United Kingdom]
Income Tax Act 2007 (2007 c 3) | Legislation

[517D  Disposals of property deriving its value from land in the United Kingdom]

[(1)     Section 517E(1) applies (subject to subsection (3) of that section) if—

(a)     a person realises a profit or gain from a disposal

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