Statute
Section 170 — Corporation Tax Act 2009: Meaning of “sale” and related expressions
Text of the provision Official document
Meaning of “sale” and related expressions 170 1 In sections 164 to 167 (except in section 167(5)) references to a sale include a transfer for valuable consideration.
2 In relation to a transfer which is not a sale— “ amount realised on the sale ” means the value of the consideration given for the transfer, “ buyer ” means the person to whom the transfer is made, and “ seller ” means the person who makes the transfer.
Official source: legislation.gov.uk
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