# Finance Act 1974, Paragraph 6


In this Schedule, subject to the following paragraph, “material development”,in relation to any land, means the making of any change in the state, nature or use of the land .

---
Source: https://www.legislation.gov.uk/ukpga/1974/30/schedule/3/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-1974/schedule-3/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.