xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES

SCHEDULE 16Calculation of Value of Previous Development of Land

3If the development involved the clearing of any land, the reference in paragraph (2)(a) of this Schedule to the state of the land immediately before the development shall be construed as a reference to the state of the land immediately after the clearing thereof but before the carrying out of any other operations.