A Rural Development Board1 may exercise its powers to acquire, hold and dispose of land2 in such a way as to effect amalgamations of agricultural land3 and to reshape agricultural units4. A board may enter into transactions involving loss, including amalgamating holdings of land in a way which renders less valuable, or useless, any buildings or equipment on any of the land, allowing the occupier of an uncommercial unit5 to retain occupation of a dwelling house on the land when the remainder of the unit is acquired by the board for the purposes of amalgamation, and selling land subject
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Part 8 of the Corporation Tax Act 2009 (CTA 2009) is a specific corporation tax regime that applies exclusively to the gains and losses of intangible fixed assets. Note, however, that certain intangible fixed assets are excluded from the regime, see Practice Note: Excluded intangible fixed
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