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Finance Act 1980
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- UK Public General Acts
- 1980 c. 48
- PART VII
- Section 110
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110Enterprise zones
(1)Subject to subsection (2) below, development land tax shall not be chargeable on any realised development value accruing on the disposal of an interest in land if and to the extent that the land is in an enterprise zone.
(2)Subsection (1) above does not apply to a disposal made more than ten years after the date on which the land was first included in the zone.
(3)In this section “enterprise zone ” means an area designated as such by an order made by the Secretary of State under powers in that behalf conferred by any Act passed in the same Session as this Act or, in Northern Ireland, by an order made by the Department of the Environment for Northern Ireland under powers in that behalf conferred by an Order in Council under the [1974 c. 28.] Northern Ireland Act 1974.
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