# Finance Act 1974, Paragraph 1


[Sections 2 and 12 of the Capital Gains Tax Act 1979 ] (persons chargeable to capital gains tax or corporation tax in respect of chargeable gains) shall have effect in relation to income tax or corporation tax in respect of development gains as they have effect in relation to capital gains tax or corporation tax in respect of chargeable gains.

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Source: https://www.legislation.gov.uk/ukpga/1974/30/schedule/8/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-1974/schedule-8/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.