Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 section 653AGA
Deferral of residential zoned land tax in respect of grant of planning permission
Section 653AGA provides for a deferral of residential zoned land tax (RZLT) arising in respect of a relevant site for a period of up to 12 months following the grant of planning permission, with the deferred tax referred to as "pre-development deferred residential zoned land tax".
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.