The Development Land Tax (Disposals by Non-Residents) (Amendment) Regulations 1984
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by Section 40(7) of the Development Land Tax Act 1976(a) and of all other powers enabling them in that behalf, hereby make the following Regulations:

(a) 1976 c.24; section 40 was amended by Finance (No. 2) Act 1979 (c.47) section 24(4), Finance Act 1980 (c.48) section 122(4) and Schedule 20 Part XIV and Finance Act 1984 (c.43) section 121.
(b) S.I. 1976/1190.