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Part I DEFINITIONS OF CURRENT USE VALUE, MATERIAL DEVELOPMENT, ETC.F1

  1. Definition of current use value
  2. Current use value—part disposals
  3. Current use value—leases and reversions
  4. Definition of material development
  5. Date when material development is begun
  6. Interpretation

Annotations

Textual amendments

F1

Sch. 3Repealed by Finance Act 1985 (c. 54, SIF 63:1), s. 98(6)and Sch.27 Part Xin relation to disposals of interests in land taking place on or after 19March Finance Act 1985 (c. 54, SIF 63:1),but without affecting the construction of 1979 (C) Sch.5 para. 9(5).