SCHEDULES
SCHEDULE 25 Abolition of Development Land Tax and Tax on Development Gains
Part II Consequential Amendments
The Taxes Management Act 1970
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In section 40 of that Act (assessment on personal representatives) in subsection (3) for the words “subsections (1) and (2) above” (which were substituted by paragraph 9(1) of Schedule 8 to the said Act of 1976) there shall be substituted “this section”.