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Part III CAPITAL GAINS FROM LANDF1

  1. IDEVELOPMENT GAINS FROM LAND
  2. IIFIRST LETTING OR OCCUPATION OF BUILDING AFTER MATERIAL DEVELOPMENT
  3. IIIOTHER PROVISIONS ABOUT CAPITAL GAINS FROM LAND

Annotations

Textual amendments

F1

Ss. 38–47 repealed Finance Act 1985 (c. 54, SIF 63:1), s. 98(6), Sch.27 Part X in relation to disposals of interests in land taking place on or after 19 March Finance Act 1985 (c. 54, SIF 63:1), but without affecting the construction of Capital Gains Tax Act 1979 (c. 14, SIF 63:1) Sch.5 para. 9(5).