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Finance Act 1974

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[F114(1)Subject to the following sub-paragraph, material development shall for the purposes of paragraphs 11 to 13 of this Schedule not be treated as carried out after a particular date if it was begun on or before that date.U.K.

(2)If, in the case of any land—

(a)material development thereof was begun on or before 17 th December 1973 but was not completed on or before that date; and

(b)the development was on that date to any extent not authorised by planning permission then in force,

then, for the purposes of paragraphs 11 to 13 of this Schedule, so much of the development carried out after that date as was not so authorised on that date shall be treated as begun on the earliest date after 17 th December 1973 on which any specified operation comprised therein is begun, and shall accordingly be treated as material development of the land carried out after 17 th December 1973.

(3)Sub-paragraph (3) of paragraph 1 of this Schedule shall apply for the purposes of this paragraph as it applies for the purposes of paragraph 1; and in this paragraph “specified operation”has the same meaning as in paragraph 9 of this ScheduleF2.]

Textual Amendments

F1Sch. 3Repealed by Finance Act 1985 (c. 54, SIF 63:1), s. 98(6)and Sch.27 Part Xin relation to disposals of interests in land taking place on or after 19March Finance Act 1985 (c. 54, SIF 63:1),but without affecting the construction of 1979 (C) Sch.5 para. 9(5).

F2 See Capital Gains Tax Act 1979 (c. 14, SIF 63:1) Sch.5 para. 9(5)—Sch.3 para.14applied for purposes of that para.

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