Taxation of Land Transactions

"PART I - INVESTMENT IN LAND1. Taxation of Rents2. Taxation of Rents - The Old Rules3. The Computation of Taxable Business Profits4. Capital Allowances5. InterestPART II - TAXES ON TRANSFERS OF INTERESTS IN LAND6. Trading in Land7. Purchasing or Developing for Profit8. Taxation of Capital Gains9. Taxation of Capital Gains - Part Disposals10. Inheritance Tax11. Value Added Tax12. Stamp DutyPART III - PARTICULAR TAXPAYERS13. Investment and Dealing Companies14. Non-Residents15. Other Property Ownership VehiclesPART IV - PARTICULAR TRANSACTONS16. The Grant of a Head Lease17. The Assignment of a Lease18. The Grant of a Sub-Lease19. Reverse Premiums20. The Variation, Surrender and Forfeiture of a Lease21. Disposals of Freeholds and Leasehold Reversions22. The Acquisition and Merger of Seperate Interests23. Conveyances and Reconveyances24. Property Finance Transactions25. Options, Pre-Emptions and Forfeited Deposits26. Transfer of Land to a Company27. Transactions Within Groups of Companies28. Acquisitions and Disposals by way of Gift at Undervalue29. Devolution at Death30. Disposals to Local and Public AuthoritiesPART V - SPECIAL CATEGORIES OF PROPERTY31. Private Residences32. Industrial and Commercial Property33. Mineral Bearing Land34. Agricultural Land35. Woodlands36. Wayleaves, Tolls and CemeteriesAppendix AIndex"