Commentary on Sections Overview Overview
2208.This Chapter contains a wide-ranging anti-avoidance rule specifically aimed at transactions in land. It is based on sections 776 to 778 of ICTA.
2209.The sections of this Chapter are arranged in the following order:
	Sections 752 to 754 – introduction;
	Sections 755 to 760 – charge on gains from transactions in land;
	Sections 761 to 764 – further provisions relevant to the charge;
	Sections 765 to 767 – exemptions;
	Sections 768 and 769 – recovery of tax;
	Sections 770 and 771 – clearances and power to obtain information;
	Section 772 – interpretation.