Section 356OI — Corporation Tax Act 2010: Calculation of profit or gain on disposal

Calculation of profit or gain on disposal 356OI For the purposes of this Part, the profit or gain (if any) from a disposal of any property is to be calculated according to the principles applicable for calculating the profits of a trade under Part 3 of CTA 2009, subject to any modifications that may be appropriate (and for this purpose the same rules are to apply in calculating losses from a disposal as apply in calculating profits).