Introduction Overview Overview Section 207: Incidental costs of making disposal
792.This section defines “the incidental costs of making the disposal to the company making it”. It is based on section 587B(9) of ICTA.
793.The section reproduces the relevant material in section 38(2) of TCGA to which section 587B(9) of ICTA cross-refers, with the exception of the reference to stamp duty and stamp duty land tax, which do not apply to transactions within this Chapter.