[517L Gain attributable to period before intention to develop formed]
Income Tax Act 2007 (2007 c 3) | Legislation

[Exemptions]

[517L  Gain attributable to period before intention to develop formed]

[(1)     Subsection (2) applies if—

(a)     subsection (1) of section 517C applies because Condition D in section 517B is met (land developed with purpose of realising a gain from its disposal when developed),

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