CG14870 - Deferred consideration: not instalments of capital sum: land development
ITA2007/S752 (CTA2010/S815)
You need to consider whether the transaction comes within the scope of ITA2007/S752 for income tax (or CTA2010/S815 for corporation tax) if the asset sold is
- land,
or
- an interest in land,
or
- property deriving its value from land, for example shares in a property owning company.
There are detailed instructions in CG72800+.