Schedule 8 ADAPTATIONS AND AMENDMENTS OF PROVISIONS RELATING TO THE TAXATION OF CAPITAL GAINSF1
- Persons chargeable to tax in respect of development gains
- Development gains accruing to non-resident companies and trusts
- Development gains accruing in connection with replacement of business assets
- Development gains accruing in connection with company amalgamations
- Transfer of business to a company
Annotations
Textual amendments
- F1
Sch. 8 repealed by Finance Act 1985 (c. 54, SIF 63:1), s. 98(6), Sch.27 Part X in relation to disposals of interests in land taking place on or after 19 March Finance Act 1985 (c. 54, SIF 63:1), but without affecting the construction of 1979 (C) Sch.5 para. 9(5).