HC Deb 18 March 1980 vol 981 c224

Mr. John Heddle accordingly presented a Bill to amend the Development Land Tax Act 1976 by repealing section 2 relating to the charge on deemed disposal; to make further amendments to enable advance assessments to be reached on the calculation of gains, and to introduce a system of relief for development losses against development gains; and to make provisions for matters consequential upon the foregoing; And the same was read the First time; and ordered to be read a Second time upon Friday 4 July and to be printed. [Bill 170.]