Introduction Overview Sections 822 to 826: Method of calculating gain; transactions, arrangements, sales and realisations relevant for Part; tracing value; meaning of “another person”; valuations and apportionments
2448.These sections are based on sections 776(6) and 777(2), (3) and (5) to (7) of ICTA. Except that section 822 refers to CTA 2009 rather than to ITTOIA, they replicate exactly sections 760 to 764 of ITA.