Part 22

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

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

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