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Chapter II FIRST LETTING OR OCCUPATION OF BUILDING AFTER MATERIAL DEVELOPMENT

  1. 45Charge to tax: first letting or occupation of building after material development.
  2. 46Interpretation, etc.

Notes on Part III

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Ss. 38–47 repealed Finance Act 1985 (c. 54, SIF 63:1), s. 98(6), Sch.27 Part X in relation to disposals of interests in land taking place on or after 19 March Finance Act 1985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).