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Legislation

Finance Act 1974

CHAPTER II FIRST LETTING OR OCCUPATION OF BUILDING AFTER MATERIAL DEVELOPMENT

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Section 45 Charge to tax: first letting or occupation of building after material development.
Section 46 Interpretation, etc.

PART III CAPITAL GAINS FROM LAND
CHAPTER II FIRST LETTING OR OCCUPATION OF BUILDING AFTER MATERIAL DEVELOPMENT

CHAPTER II FIRST LETTING OR OCCUPATION OF BUILDING AFTER MATERIAL DEVELOPMENT

From legislation.gov.uk

Contents

Section 45 Charge to tax: first letting or occupation of building after material development.
Section 46 Interpretation, etc.