Section CB 23B — Income Tax Act 2007: Land partially sold or sold with other land

CB 23B Land partially sold or sold with other land Sections CB 6 to CB 23 apply to an amount derived from the disposal of land if the land is— (a) part of the land to which the relevant section applies: (b) the whole of the land to which the relevant section applies: (c) disposed of together with other land. Defined in this Act: amount , dispose , land Compare: 2004 No 35 s CB 5A Section CB 23B: inserted, on 1 April 2008, by section 313 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).