Commentary on Sections Overview Overview Section 435: Incidental costs of making disposal
1239.This section defines “the incidental costs of making the disposal to the individual making it”. It is based on section 587B(9) of ICTA.
1240.The section reproduces the material in section 38(2) of TCGA to which section 587B(9) 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.