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Schedule 4 TRANSITIONAL PROVISIONS RELATING TO DEVELOPMENT GAINSF1

  1. 1Paragraph 1
  2. Replacement of business assets
  3. Conditional contracts entered into before 18th December 1973
  4. Disposals under arrangements made before 18th December 1973
  5. Disposal to authority exercising compulsory powers where notice to treat was served before 18th December 1973

Annotations

Textual amendments

F1

Sch. 4 repealed by Finance Act 1985 (c. 54, SIF 63:1), s. 98(6)and Sch. 27 Part Xin relation to disposals of interests in land taking place on or after 19March Finance Act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).