PART IIF3PROVISIONS RELATING TO THE SCHEDULE A CHARGE
Annotations:
Amendments (Textual)
F2 Supplementary provisions
Annotations:
Amendments (Textual)
F2
Cross-heading before s. 40 substituted (with effect as mentioned in s. 38(2)(3) of the amending Act) by Finance Act 1998 (c. 36), s. 38(1), Sch. 5 para. 19, (with Sch. 5 para. 73)
40 Tax treatment of receipts and outgoings on sale of land.
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. 2 heading substituted (with effect as mentioned in s. 38(2)(3) of the amending Act) by Finance Act 1998 (c. 36), s. 38(1), Sch. 5 para. 3 (with Sch. 5 para. 73)