Part 22

Provisions Relating to Dealing In or Developing Land and Disposal of Development Land

• Part 22-01-01Dealing in Residential Development Land

  [PDF]17-Aug-2015 [PDF]28-Sep-2016 Show less

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• Part 22-01-03Rent-to-Buy (and similar) Schemes
• Part 22-02-01
  Capital Gains Tax Disposals of Development Land (S-648)
  This manual is currently unavailable as it is being updated.
• Part 22-02-02Companies chargeable to Capital Gains Tax in respect of Chargeable Gains accruing on Relevant Disposals (S-649)
• Part 22-02-03
  Relevant Disposals Rate of Charge (S-649A)
  This manual is currently unavailable as it is being updated.
• Part 22-02-04
  Windfall Gains from Relevant Planning Decisions rate of charge.
  This manual is currently unavailable as it is being updated.