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Statutory Instruments
INCOME TAX
Made
14th May 1987
Laid before the House of Commons
14th May 1987
Coming into force
6th June 1987
1970 c. 9; section 89(2) was extended to petroleum revenue tax by paragraph 1 (1) of Schedule 2 to the Oil Taxation Act 1975 (c. 22) and to development land tax by paragraph 23 of Schedule 8 to the Development Land Tax Act 1976 (c. 24). The Development Land Tax Act was repealed by section 98(6) of, and Part X of Schedule 27 to, the Finance Act 1985 (c. 54) in relation to any disposal of an interest in land on or after 19th March 1985.
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