PART IIIF2 CAPITAL GAINS FROM LAND
Annotations:
Amendments (Textual)
CHAPTER III OTHER PROVISIONS ABOUT CAPITAL GAINS FROM LAND
F147 Matters arising out of Chapters I and II of this Part.
Schedule 10 to this Act shall have effect with respect to the payment and recovery of tax payable by virtue of Chapter I orII of this Part, the obtaining of information for purposes of those Chapters, and other matters arising out of those Chapters.
Ss. 38–47 repealed Finance Act 1985 (c. 54, SIF 63:1), s. 98(6), Sch.27 Part X in relation to disposals of interests in land taking place on or after 19 March Finance Act 1985 (c. 54, SIF 63:1), but without affecting the construction of Capital Gains Tax Act 1979 (c. 14, SIF 63:1) Sch.5 para. 9(5).