# Capital Gains Tax Act 1979 (repealed 6.3.1992), Paragraph 6

Extent: E+W+S+N.I.

(1) Paragraph 5 of Schedule 6 to the Development Land Tax Act 1976 shall be amended as follows.
(2) In sub-paragraph (1)(a)—
(a) for “section 33 of the Finance Act 1965” substitute “ sections 115 to 121 of the Capital Gains Tax Act 1979 ”, and
(b) for “applies” substitute “ apply ”.
(3) In sub-paragraph (2) for “section 33 of the Finance Act 1965” substitute “ sections 115 to 121 of the Capital Gains Tax Act 1979 ”.
(4) In sub-paragraph (4)—
(a) for “section 33 of the Finance Act 1965 has effect subject to the provisions of paragraph 16 of Schedule 19 to the Finance Act 1969” substitute “ sections 115 and 116 of the Capital Gains Tax Act 1979 have effect subject to the provisions of section 117 of that Act ”, and
(b) for “sub-paragraph (2) of that paragraph accrues in accordance with that sub-paragraph” substitute “ subsection (2) of the said section 117 accrues in accordance with that sub-section ”.
(5) In sub-paragraph (4)(a) for “that sub-paragraph” substitute “ subsection (2) of the said section 117 ”.
(6) In sub-paragraph (4)(b) for “sub-paragraph (3) of that paragraph” substitute “ subsection (3) of the said section 117 ”.
(7) In sub-paragraph (6)—
(a) for “section 33 of the Finance Act 1965” substitute “ sections 115 to 121 of the Capital Gains Tax Act 1979 ”, and
(b) for “paragraph 16 of Schedule 19 to the Finance Act 1969” substitute “ section 117 of that Act ”.

---
Source: https://www.legislation.gov.uk/ukpga/1979/14/schedule/7/paragraph/6 (the official version)
Page: https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992/schedule-7/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.