PART 2Sub-sale development relief

Amendment of section 33 of the Act4.

In section 33 of the Act (further return where relief withdrawn)—

(a)

after subsection (1)(d) insert—

“(da)

Part 3 of schedule 10A (sub-sale development relief),”, and

(b)

after subsection (4)(d) insert—

“(da)

in relation to the withdrawal of sub-sale development relief, the end of the relevant period within the meaning of paragraph 4(3) of schedule 10A,”.