Finance Act 1980

PART XIV Development Land Tax

Chapter	Short Title	Extent of Repeal
1. The repeal of paragraph 8 of Schedule 2 to the Development Land Tax Act 1976 does not affect realised development value accruing on a disposal before 26th March 1980. 2. The other repeals do not affect any disposal before 6th August 1980.
1970 c. 9.	The Taxes Management Act 1970.	In section 86A(1) the words “then, except as provided by paragraph 12 of Schedule 7 to the Development Land Tax 1976 ”.
1976 c. 24.	The Development Land Tax Act 1976.	Section 39.
		In section 40(1) the words “and the disposal is not a disposal falling within section 39(1) above ”.
		In Schedule 2, paragraph 8.
		Schedule 7.
		In Schedule 8, paragraph 35(3) and in paragraph 38(1)(a) the words “or sub-paragraph (3)”.
1979 c. 47.	The Finance (No. 2) Act 1979.	In Schedule 4, paragraphs 1 to 3.