http://www.legislation.gov.uk/ukpga/1974/30/schedule/4/paragraph/1/enactedFinance Act 1974Corporation taxTaxExcise dutiesIncome taxGambling and lotteriesKing's Printer of Acts of Parliament2019-10-18SCHEDULESSCHEDULE 4Transitional Provisions Relating to Development Gains1In this Schedule " the principal section " means section 38 of this Act.