{
  "url": "https://openlegislation.uk/finance-act-1985/schedule-27/part-X",
  "json_url": "https://openlegislation.uk/finance-act-1985/schedule-27/part-X.json",
  "legislation": "ukpga/1985/54",
  "legislation_title": "Finance Act 1985",
  "legislation_url": "https://openlegislation.uk/finance-act-1985",
  "path": "schedule/27/part/X",
  "kind": "part",
  "number": "X",
  "heading": "Development Land Tax and Tax on Development Gains",
  "text": "Chapter\nShort title\nExtent of repeal\n1974 c. 30.\nThe Finance Act 1974.\nSection 38 to 47.Section 57(3)(c).Schedules 3 and 4.Schedules 6 to 10.\n1976 c. 24.\nThe Development Land Tax Act 1976.\nThe whole Act.\n1976 c. 40.\nThe Finance Act 1976.\nSection 129.\n1976 c. 75.\nThe Development of Rural Wales Act 1976.\nSection 31.\n1977 c. 36.\nThe Finance Act 1977.\nSection 55.\n1979 c. 14.\nThe Capital Gains Tax Act 1979.\nSection 114.In Schedule 7, paragraphs 3, 4 and 6; in paragraph 8, item 6 of Part I of the Table; and in the Table in paragraph 9 all the entries relating to the Finance Act 1974 except those relating to sections 26(2)(a) and 30(1).\n1979 c. 47.\nThe Finance (No. 2) Act 1979\nSection 24.In Schedule 4, paragraph 4.\n1980 c. 48.\nThe Finance Act 1980.\nSections 110 to 116.\nSection 118(4).\nIn Schedule 18, paragraphs 11 and 16.\n1981 c. 35.\nThe Finance Act 1981.\nSections 129 to 133.\n1982 c. 39.\nThe Finance Act 1982.\nSection 155.\n1983 c. 28.\nThe Finance Act 1983.\nSection 46(4).\n1983 c. 49.\nThe Finance (No. 2) Act 1983.\nSection 14.\n1984 c. 43.\nThe Finance Act 1984.\nIn section 99, in subsection (2) the words from “and accordingly” onwards and subsection (3).Section 118 to 123.In Schedule 21, paragraphs 18 and 19.\n1984 c. 51.\nThe Capital Transfer Tax Act 1984.\nIn Schedule 8, paragraph 5.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1985/54/schedule/27/part/X",
    "retrieved_at": "2026-10-29T09:59:59.788314+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}