Modifications etc. (not altering text)
C1Sch. 9 Pt. 2 applied by S.I. 1995/2518, reg. 84(5) (as substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by Value Added Tax (Amendment) (No.2) Regulations 2003 (S.I. 2003/1069), regs. 1(1), 9)
1The disposal of an object with respect to which estate duty is not chargeable by virtue of section 30(3) of the M1Finance Act 1953, section 34(1) of the M2Finance Act 1956 or the proviso to section 40(2) of the M3Finance Act 1930.
2U.K.The disposal of an object with respect to which inheritance tax is not chargeable by virtue of paragraph 1(3)(a) or (4), paragraph 3(4)(a), or the words following paragraph 3(4), of Schedule 5 to the M4Inheritance Tax Act 1984.
3U.K.The disposal of property with respect to which inheritance tax is not chargeable by virtue of section 32(4) or 32A(5) or (7) of the M5Inheritance Tax Act 1984.
4U.K.The disposal of an asset in a case in which any gain accruing on that disposal is not a chargeable gain by virtue of section 258(2) of the M6Taxation of Chargeable Gains Act 1992.