1The following provisions (which provide for the recovery of tax in respect of chargeable gains from persons other than those primarily liable) that is to say—
(a)section 25(9) of, and paragraph 19 of Schedule 7 to, the [1965 c. 25.] Finance Act 1965 ; and
(b)sections 266, 277, 278(5) and (6) and 279(4) and (5) of the Taxes Act,
shall apply in relation to development gains and income tax or corporation tax in respect of development gains as they apply in relation to chargeable gains and capital gains tax or corporation tax in respect of chargeable gains.