You are looking at a part of the Income Tax Act 2007 called Excepted residential land. This part is a schedule, which is extra information that helps explain the act. It is empowered by section DH 5, which you can find by following the link to s DH 5. You can see that Excepted residential land has been repealed. This means it is no longer part of the law. The schedule is still here for reference. When you read about Excepted residential land, remember it is not currently part of the Income Tax Act 2007. It was once part of the law, but it has been repealed. You can look at the link to s DH 5 to learn more about why it was created.