Sch 8 para 231
In section 37 (consideration chargeable to tax on income) at the end of subsection (2) add— See also section 37A(4) and (5) (consideration on disposal of certain leases).
Taxation (International and Other Provisions) Act 2010 Sch 8 para 231
Contains public sector information licensed under the Open Government Licence v3.0.
What to look at next
Taxation (International and Other Provisions) Act 2010, full textChapter navigation and full text, so you can read this section in contextLegislation of this jurisdictionUK Legislation by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and yearTaiwan statutes, one section per pageEach section with its legislative reasoning, common questions and citing judgmentsTaiwan statute sections