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Where Development Land Tax, see CG72600, has been charged in respect of land which has been disposed of, the ‘slice� of development value charged to Development Land Tax is not charged to Capital Gains Tax or to Corporation Tax on chargeable gains.

»Ê¹ÚÌåÓýapp detailed guidance has now been archived so if you encounter a case where Development Land Tax was charged in the past, please make a referral to the CG Technical Team for advice.