SCHEDULES
SCHEDULE 39Repeal of miscellaneous reliefs etc
PART 7Miscellaneous
Grants for giving up agricultural land
49
1
Section 249 of TCGA 1992 (grants for giving up agricultural land) is repealed.
2
Accordingly, the italic heading before that section becomes “
Woodlands
”
.
3
The amendments made by this paragraph have effect in relation to disposals made on or after 6 April 2013.