# Finance Act 1985, Paragraph 1


In section 30 (1) (b) of the Capital Transfer Tax Act 1984 there shall be added at the end “or (where the property is an area of land within subsection (1) (d) of that section) with respect to which the requisite undertakings described in that section are given by such person or persons as the Treasury think appropriate in the circumstances of the case.”.

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Source: https://www.legislation.gov.uk/ukpga/1985/54/schedule/26/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-1985/schedule-26/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.