# Finance Act 1974, Paragraph 2


Subject to paragraph 14(6) of Schedule 9 to this Act, [sections 8 and 40 of the Capital Gains Tax Act 1979 ] (payment by instalments of tax in respect of chargeable gains) shall apply in relation to the payment of income tax or corporation tax in respect of development gains as they apply in relation to the payment of 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/2 (the official version)
Page: https://openlegislation.uk/finance-act-1974/schedule-10/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.