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Development Land Tax

Volume 941: debated on Monday 9 January 1978

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asked the Chancellor of the Exchequer if the Official letter of 11th June 1976, written by the Minister of State to the Treasury to the hon. Member for Melton regarding the stock-in-trade exemption under Section 16 of the Development Land Tax Act 1976 still represents the way in which the Development Land Tax Office will deal with liability to development land tax on commencement of a development where an earlier White Paper day planning permission has expired.

, pursuant to his reply [Official Report, 16th December 1977; Vol. 941, c. 546], gave the following answer:Yes.