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(1)Paragraph 45 of Schedule 8 to the [1976 c. 24.] Development Land Tax Act 1976 (payment by instalments) shall be amended as follows.
(2)After sub-paragraph (2) there shall be inserted—
“(2A)In any case where the liability referred to in subparagraph (1) above arises on the deemed disposal of an interest in land or on the occurrence of an event to which paragraph 44(1) above applies, sub-paragraph (2)(a) above shall have effect with the substitution for the reference to twelve months of a reference to two years.”.
(3)In sub-paragraph (3)(c) for the words “eight years ” there shall be substituted the words “nine years ”.
(4)This section has effect where the liability in question arises on a deemed disposal after 25th March 1980 or on the occurrence after that date of an event to which paragraph 44(1) of the said Schedule 8 applies.
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