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Contents

Official guidance

Capital Gains Manual

CG72600P · Land: development value

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CG72600 · Development value: introduction
CG72602 · Assets held on 6 April 1965 disposed of with development value
CG72650 · Betterment Levy
CG72660 · Development Land Tax
CG72623 · Disposal after rule in CG72602 not applied
CG72624 · Example
CG72625 · Part disposed of clearly separate asset
CG72651 · Betterment Levy
CG72661 · Development Land Tax
CG72662 · Development Land Tax
CG72663 · Development Land Tax

Land: development value: contents
Land: development value: Betterment Levy

CG72651 | Land: development value: Betterment Levy

From HM Revenue & Customs · Capital Gains Manual

Page archived; merged with CG72650.