This guidance covers:

Amendments to Section 5 CTA 2009, and the introduction of new Sections 5A and 5B;

Amendments to Section 6 ITTOIA 2005, and the introduction of new Sections 6A and 6B;

Repeal of Part 18 CTA 2010 and insertion of Part 8ZB CTA 2010: ‘Transactions in UK land’;

Repeal of Chapter 3 Part 13 ITA 2007 and insertion of Part 9A ITA 2007: ‘Transactions in UK land’;

Commencement and transitional provisions (Sections 80 and 81 FA 2016);

Notification, assessment and payment.

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