[809AZG Interpretation]
Income Tax Act 2007 (2007 c 3) | Legislation

[809AZG Ìý±õ²Ô³Ù±ð°ù±è°ù±ð³Ù²¹³Ù¾±´Ç²Ô±Õ

[(1)     For the purposes of this Chapter—

(a)     the grant or surrender of a lease of land is to be regarded as a transfer of the land, and

(b)     the disposal of an interest in an oil licence (within the meaning of section 809 of

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