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Schedule 7 TREATMENT OF DEVELOPMENT GAINS UNDER THE TAX ACTSF1

  1. Individuals
  2. Companies: general
  3. Close companies
  4. Insurance companies
  5. Discretionary trusts
  6. Estates of deceased persons in course of administration
  7. Settlements on children

Annotations

Textual amendments

F1

Sch. 7repealed 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)