Schedule 6 DEVELOPMENT LOSSESF1
- Interpretation
- Losses accruing to persons not resident or ordinarily resident in the United Kingdom
- Modification of sections 176 and 179 of the Taxes Act (Case VI losses) in relation to development losses
- Computation of development loss in cases where paragraph 11 or 12 of Schedule 3 would apply in computing a development gain
- Computation of amount given by subsection (4) of principal section in certain cases within [paragraph 9(4) of Schedule 5 to the Capital Gains Tax Act 1979 ]
- Private residences
- Set-off of development losses
- Insurance companies
Annotations
Textual amendments
- F1
Sch. 6 repealed by Finance Act 1985 (c. 54, SIF 63:1), s. 98(6)and Sch.27 Part Xin relation to disposals of interests in land taking place on or after 19March Finance Act 1985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).