Finance Act 2014

Cessation of certain provisions of Principal Act relating to windfall tax on land rezonings

31. Part 22 of the Principal Act is amended—

(a) in section 644AB by substituting the following for subsection (11):

“(11) This section shall apply as respects the years of assessment 2010 to 2014.”,

and

(b) in section 649B by substituting the following for subsection (6):

“(6) This section shall apply to relevant disposals made in the period beginning on 30 October 2009 and ending on 31 December 2014.”.