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Section 249 of TCGA 1992 (grants for giving up agricultural land) is repealed.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.