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Finance Act 1976

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PART VCapital Transfer Tax

ChapterShort TitleExtent of Repeal
The repeals in Schedule 8 to the Finance Act 1975 have effect in relation to chargeable transfers made after 6th April 1976.
1975 c. 7.The Finance Act 1975.In section 22(3)(a), the words from " and resident" to " occurred ".
Section 39(7).
Section 41.

In Schedule 5—

  • in paragraph 4(6), the words from " and resident" to "end";

  • in paragraph 6(6), the words from " and resident " to the end;

  • paragraph 6(7);

  • paragraph 12(8);

  • in paragraph 14(5), the words from " and resident " to the end.

In Schedule 6, paragraph 9 and in paragraph 15(3)(b) the words " is given subject to an interest reserved or created by the donor or ".
In Schedule 8, paragraphs 1(1)(a) and 9 and, in paragraph 10, the words from " and the multiplied " to the end.

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