2Subject to paragraph 14(6) of Schedule 9 to this Act, paragraph 14 of Schedule 6 to the Finance Act 1965 and paragraph 4 of Schedule 10 to that Act (payment by instalments of tax in respect of chargeable gains) shall apply in relation to the payment of-income tax or corporation tax in respect of development gains as they apply in relation to the payment of capital gains tax or corporation tax in respect of chargeable gains.