PART 2 Sub-sale development relief

Amendment of section 33 of the Act

4.  In section 33 of the Act (further return where relief withdrawn)—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,”.