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6(1)Section 34 of the [1976 c. 24.] Development Land Tax Act 1976 shall be amended as follows.
(2)In subsection (3)(d)(ii) for the words " Chapter II of Part IV of the Finance Act 1982 " there shall be substituted the words " any provision, apart from section 79, of Chapter III of Part III of the Capital Transfer Tax Act 1984 ".
(3)In subsection (5)(a) after the words "Act 1976 " there shall be inserted the words " or section 31 of the Capital Transfer Tax Act 1984 " and for the words "section 76 of that Act" there shall be substituted the words " section 30(2) of the Capital Transfer Tax Act 1984 ".
(4)In subsection (6) for the words " Subsections (2) and (2A) of section 51 of the Finance Act 1975 " there shall be substituted the words " Sections 2(3) and 3(4) of the Capital Transfer Tax Act 1984 " and for the words "Part III of the Finance Act 1975 " there shall be substituted the words " the Capital Transfer Tax Act 1984 ".
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