Development Land Tax Act 1976 (Hansard, 12 February 1985)

HC Deb 12 February 1985 vol 73 c147W 147W

§ Mr. Heddle
asked the Chancellor of the Exchequer if he will introduce legislation to permit agreements under section 18 of the Development Land Tax Act 1976 to be revocable; and if he will make a statement.

§ Mr. Moore
No legislation is necessary, for the existing notification procedure is not irrevocable. An owner who wishes to notify a further project within the qualifying time may already do so.