Taxes Management Act 1970 section 47A

Special jurisdiction relating to development land tax

Section 47A established special appeal arrangements for disputes relating to development land tax, a tax that was introduced in 1976 and subsequently abolished in 1985.

• Section 47A was introduced by the Development Land Tax Act 1976 to provide a dedicated appeals jurisdiction for development land tax matters.
• The section created special tribunal arrangements to handle disputes arising from the assessment and collection of development land tax.
• Development land tax was a charge on the realised development value of land, and this section ensured that related appeals were directed to the appropriate judicial body.
• The section was repealed by the Finance Act 1985, which abolished development land tax entirely, rendering the special jurisdictional provisions unnecessary.