Land: development value: Betterment Levy
If the case cannot be resolved on the basis of the above instructions, a report shouldbe made to Capital Gains Technical Group giving the following details.
i) A sufficient description of the land in question to permit identification.
ii) The interest in land which is the subject of the current disposal.
iii) Full details of the circumstances in which the charge to Betterment Levy arose, including the date on which that charge arose.
iv) The Case of the Land Commission Act 1967 under which the Betterment Levy charge arose.
v) Whether the Betterment Levy has been allowed as a Case I Schedule D deduction.
vi) The precise provision under which relief is claimed. vii. If the occasion giving rise to the charge to Betterment Levy was also an occasion of charge for Capital Gains Tax purposes, a copy of the computation of the gain arising on that occasion.