# Finance Act 1974, Paragraph 1


The following provisions (which provide for the recovery of tax in respect of chargeable gains from persons other than those primarily liable) that is to say—
(a) [ sections 52(4) and 59 of the Capital Gains Tax Act 1979 ]; and
(b) sections 266, 277, 278(5) and (6) and 279(4) and (5) of the Taxes Act,
shall apply in relation to development gains and income tax or corporation tax in respect of development gains as they apply in relation to chargeable gains and capital gains tax or corporation tax in respect of chargeable gains.

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Source: https://www.legislation.gov.uk/ukpga/1974/30/schedule/10/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-1974/schedule-10/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.