Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxation of Chargeable Gains Act 1992 Schedule 2 paragraphs 9–15
Land reflecting development value
Schedule 2 paragraphs 9 to 15 set out how chargeable gains are computed on disposals of UK land that carries development value and was held before 6 April 1965, replacing the normal time-apportionment method with a deemed disposal and reacquisition at 6 April 1965 market value, and defining key concepts such as current use value and material development.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.