Inheritance Tax Act 1984

1. Introductory Text

2. PART I GENERAL

   1. Main charges and definitions

      1. 1. Charge on transfers.

      2. 2. Chargeable transfers and exempt transfers.

      3. 3. Transfers of value.

      4. 3A. Potentially exempt transfers.

      5. 4. Transfers on death.

      6. 5. Meaning of estate.

      7. 6. Excluded property.

   2. Rates

      1. 7. Rates.

      2. 8. Indexation of rate bands.

      3. 8A. Transfer of unused nil-rate band between spouses and civil partners

      4. 8B. Claims under section 8A

      5. 8C. Section 8A and subsequent charges

      6. 9. Transitional provisions on reduction of tax.

   3. Dispositions that are not transfers of value

      1. 10. Dispositions not intended to confer gratuitous benefit.

      2. 11. Dispositions for maintenance of family.

      3. 12. Dispositions allowable for income tax or conferring benefits under pension scheme.

      4. 13. Dispositions by close companies for benefit of employees.

      5. 14. Waiver of remuneration.

      6. 15. Waiver of dividends.

      7. 16. Grant of tenancies of agricultural property.

      8. 17. Changes in distribution of deceased’s estate, etc.

3. PART II EXEMPT TRANSFERS

   1. CHAPTER I GENERAL

      1. 18. Transfers between spouses or civil partners.

      2. 19. Annual exemption.

      3. 20. Small gifts.

      4. 21. Normal expenditure out of income.

      5. 22. Gifts in consideration of marriage or civil partnership.

      6. 23. Gifts to charities.

      7. 24. Gifts to political parties.

      8. 24A. Gifts to housing associations.

      9. 25. Gifts for national purposes, etc.

      10. 26. Gifts for public benefit.

      11. 26A. Potentially exempt transfer of property subsequently held for national purposes etc.

      12. 27. Maintenance funds for historic buildings, etc.

      13. 28. Employee trusts.

      14. 29. Loans—modifications of exemptions.

      15. 29A. Abatement of exemption where claim settled out of beneficiary’s own resources.

   2. CHAPTER II CONDITIONAL EXEMPTION

      1. 30. Conditionally exempt transfers.

      2. 31. Designation and undertakings.

      3. 32. Chargeable events.

      4. 32A. Associated properties.

      5. 33. Amount of charge under section 32.

      6. 34. Reinstatement of transferor’s cumulative total.

      7. 35. Conditional exemption on death before 7th April 1976.

      8. 35A. Variation of undertakings.

   3. CHAPTER III ALLOCATION OF EXEMPTIONS

      1. 36. Preliminary.

      2. 37. Abatement of gifts.

      3. 38. Attribution of value to specific gifts.

      4. 39. Attribution of value to residuary gifts.

      5. 39A. Operation of sections 38 and 39 in cases of business or agricultural relief.

      6. 40. Gifts made separately out of different funds.

      7. 41. Burden of tax.

      8. 42. Supplementary.

4. PART III SETTLED PROPERTY

   1. CHAPTER I PRELIMINARY

      1. 43. Settlement and related expressions.

      2. 44. Settlor.

      3. 45. Trustee.

      4. 46. Interest in possession: Scotland.

      5. 46A. Contract of life insurance entered into before 22nd March 2006 which on that day is settled property in which interest in possession subsists

      6. 46B. Contract of life insurance entered into before 22nd March 2006 which immediately before that day is property to which section 71 applies

      7. 47. Reversionary interest.

      8. 47A. Settlement power

      9. 48. Excluded property.

   2. CHAPTER II INTERESTS IN POSSESSION, REVERSIONARY INTERESTS AND SETTLEMENT POWERS

      1. 49. Treatment of interests in possession.

      2. 49A. Immediate post-death interest

      3. 49B. Transitional serial interests

      4. 49C. Transitional serial interest: interest to which person becomes entitled during period 22nd March 2006 to 5th April 2008

      5. 49D. Transitional serial interest: interest to which person becomes entitled on death of spouse or civil partner on or after 6th April 2008

      6. 49E. Transitional serial interest: contracts of life insurance

      7. 50. Interests in part, etc.

      8. 51. Disposal of interest in possession.

      9. 52. Charge on termination of interest in possession.

      10. 53. Exceptions from charge under section 52.

      11. 54. Exceptions from charge on death

      12. 54A. Special rate of charge where settled property affected by potentially exempt transfer.

      13. 54B. Provisions supplementary to section 54A.

      14. 55A. Purchased settlement powers

      15. 55. Reversionary interest acquired by beneficiary.

      16. 56. Exclusion of certain exemptions.

      17. 57. Application of certain exemptions.

      18. 57A. Relief where property enters maintenance fund.

   3. CHAPTER III SETTLEMENTS WITHOUT INTERESTS IN POSSESSION , AND CERTAIN SETTLEMENTS IN WHICH INTERESTS IN POSSESSION SUBSIST

      1. Interpretation

         1. 58. Relevant property.

         2. 59. Qualifying interest in possession.

         3. 60. Commencement of settlement.

         4. 61. Ten-year anniversary.

         5. 62. Related settlements.

         6. 63. Minor interpretative provisions.

      2. Principal charge to tax

         1. 64. Charge at ten-year anniversary.

         2. 65. Charge at other times.

      3. Rates of principal charge

         1. 66. Rate of ten-yearly charge.

         2. 67. Added property, etc.

         3. 68. Rate before first ten-year anniversary.

         4. 69. Rate between ten-year anniversaries.

      4. Special cases—charges to tax

         1. 70. Property leaving temporary charitable trusts.

         2. 71. Accumulation and maintenance trusts.

         3. 71A. Trusts for bereaved minors

         4. 71B. Charge to tax on property to which section 71A applies

         5. 71C. Sections 71A and 71B: meaning of “bereaved minor”

         6. 71D. Age 18-to-25 trusts

         7. 71E. Charge to tax on property to which section 71D applies

         8. 71F. Calculation of tax charged under section 71E in certain cases

         9. 71G. Calculation of tax charged under section 71E in all other cases

         10. 71H. Sections 71A to 71G: meaning of “parent”

         11. 72. Property leaving employee trusts and newspaper trusts.

         12. 73. Pre-1978 protective trusts.

         13. 74. Pre-1981 trusts for disabled persons.

      5. Special cases—reliefs

         1. 75. Property becoming subject to employee trusts.

         2. 76. Property becoming held for charitable purposes, etc.

      6. Works of art, historic buildings, etc.

         1. 77. Maintenance funds for historic buildings, etc.

         2. 78. Conditionally exempt occasions.

         3. 79. Exemption from ten-yearly charge.

         4. 79A. Variation of undertakings.

      7. Miscellaneous

         1. 80. Initial interest of settlor or spouse or civil partner.

         2. 81. Property moving between settlements.

         3. 81A. Reversionary interests in relevant property

         4. 82. Excluded property.

         5. 83. Property becoming settled on a death.

         6. 84. Income applied for charitable purposes.

         7. 85. Credit for annual charges under Finance Act 1975.

   4. CHAPTER IV MISCELLANEOUS

      1. 86. Trusts for benefit of employees.

      2. 87. Newspaper trusts.

      3. 88. Protective trusts.

      4. 89. Trusts for disabled persons.

      5. 89A. Self-settlement by person with condition expected to lead to disability

      6. 89B. Meaning of “disabled person's interest”

      7. 90. Trustees’ annuities, etc.

      8. 91. Administration period.

      9. 92. Survivorship clauses.

      10. 93. Disclaimers.

5. PART IV CLOSE COMPANIES

   1. Transfers by close companies

      1. 94. Charge on participators.

      2. 95. Participator in two companies.

      3. 96. Preference shares disregarded.

      4. 97. Transfers within group, etc.

   2. Alterations of capital, etc.

      1. 98. Effect of alterations of capital, etc

   3. Settled property

      1. 99. Transfers where participators are trustees.

      2. 100. Alterations of capital, etc. where participators are trustees.

      3. 101. Companies interests in settled property.

   4. General

      1. 102. Interpretation.

6. PART V MISCELLANEOUS RELIEFS

   1. CHAPTER I BUSINESS PROPERTY

      1. 103. (1) In this Chapter references to a transfer of value...

      2. 104. The relief.

      3. 105. Relevant business property.

      4. 106. Minimum period of ownership.

      5. 107. Replacements.

      6. 108. Successions.

      7. 109. Successive transfers.

      8. 109A. Additional requirement in case of minority shareholdings.

      9. 110. Value of business.

      10. 111. Value of certain shares and securities.

      11. 112. Exclusion of value of excepted assets.

      12. 113. Contracts for sale.

      13. 113A. Transfers within seven years before death of transferor.

      14. 113B. Application of section 113A to replacement property.

      15. 114. Avoidance of double relief.

   2. CHAPTER II AGRICULTURAL PROPERTY

      1. 115. Preliminary.

      2. 116. The relief.

      3. 117. Minimum period of occupation or ownership.

      4. 118. Replacements.

      5. 119. Occupation by company or partnership.

      6. 120. Successions.

      7. 121. Successive transfers.

      8. 122. Agricultural property of companies.

      9. 123. Provisions supplementary to section 122.

      10. 124. Contracts for sale.

      11. 124A. Transfers within seven years before death of transferor.

      12. 124B. Application of section 124A to replacement property.

      13. 124C. Land in habitat schemes.

   3. CHAPTER III WOODLANDS

      1. 125. The relief.

      2. 126. Charge to tax on disposal of trees or underwood.

      3. 127. Amount subject to charge.

      4. 128. Rate of charge.

      5. 129. Credit for tax charged.

      6. 130. Interpretation.

   4. CHAPTER IV TRANSFERS WITHIN THREE YEARS BEFORE DEATH

      1. 131. The relief.

      2. 132. Wasting assets.

      3. 133. Shares—capital receipts.

      4. 134. Payments of calls.

      5. 135. Reorganisation of share capital, etc.

      6. 136. Transactions of close companies.

      7. 137. Interests in land.

      8. 138. Leases.

      9. 139. Other property.

      10. 140. Interpretation.

   5. CHAPTER V MISCELLANEOUS

      1. Successive charges

         1. 141. Two or more transfers within five years.

      2. Changes in distribution of deceased’s estate, etc.

         1. 142. Alteration of dispositions taking effect on death.

         2. 143. Compliance with testator’s request.

         3. 144. Distribution etc. from property settled by will.

         4. 145. Redemption of surviving spouse’s or civil partner's life interest.

         5. 146. Inheritance (Provision for Family and Dependants) Act 1975.

         6. 147. Scotland; legitim. etc.

      3. Mutual and voidable transfers

         1. 148, 149. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

         2. 150. Voidable transfers.

      4. Pension schemes, etc

         1. 151. Treatment of pension rights, etc.

         2. 151A. Person dying with alternatively secured pension fund

         3. 151B. Relevant dependant with pension fund inherited from member over 75

         4. 151BA. Rate or rates of charge under section 151B

         5. 151C. Dependant dying with other pension fund

         6. 151D. Unauthorised payment where person dies over 75 with pension or annuity

         7. 151E. Rate or rates of charge under section 151D

         8. 152. Cash options.

         9. 153. Overseas pensions.

      5. Armed forces

         1. 154. Death on active service, etc.

         2. 155. Visiting forces, etc.

      6. Apsley House and Chevening Estate

         1. 156. Apsley House and Chevening Estate.

      7. Non-residents’ bank accounts

         1. 157. Non-residents’ bank accounts.

      8. Double taxation relief

         1. 158. Double taxation conventions.

         2. 159. Unilateral relief.

7. PART VI VALUATION

   1. CHAPTER I GENERAL

      1. 160. Market value.

      2. 161. Related property.

      3. 162. Liabilities.

      4. 163. Restriction on freedom to dispose.

      5. 164. Transferor’s expenses.

      6. 165. Tax on capital gains.

      7. 166. Creditors’ rights.

      8. 167. Life policies, etc.

      9. 168. Unquoted shares and securities.

      10. 169. Farm cottages.

      11. 170. Leases for life, etc.

   2. CHAPTER II ESTATE ON DEATH

      1. 171. Changes occurring on death.

      2. 172. Funeral expenses.

      3. 173. Expenses incurred abroad.

      4. 174. Income tax and unpaid inheritance tax.

      5. 175. Liability to make future payments, etc.

      6. 176. Related property etc.—sales.

      7. 177. Scottish agricultural leases.

   3. CHAPTER III SALE OF SHARES ETC. FROM DECEASED’S ESTATE

      1. 178. Preliminary.

      2. 179. The relief.

      3. 180. Effect of purchases.

      4. 181. Capital receipts.

      5. 182. Payment of calls.

      6. 183. Changes in holdings.

      7. 184. Exchanges.

      8. 185. Acquisition of like investments.

      9. 186. Value of part of a fund.

      10. 186A. Cancelled investments.

      11. 186B. Suspended investments.

      12. 187. Attribution of values to specific investments.

      13. 188. Limitation of loss on sale.

      14. 189. Date of sale or purchase.

   4. CHAPTER IV SALE OF LAND FROM DECEASED’S ESTATE

      1. 190. Preliminary.

      2. 191. The relief.

      3. 192. Effect of purchases.

      4. 193. Changes between death and sale.

      5. 194. Leases.

      6. 195. Valuation by reference to other interests.

      7. 196. Sales to beneficiaries etc. and exchanges.

      8. 197. Compulsory acquisition more than three years after death.

      9. 197A. Sales in fourth year after death.

      10. 198. Date of sale or purchase.

8. PART VII LIABILITY

   1. General rules

      1. 199. Dispositions by transferor.

      2. 200. Transfer on death.

      3. 201. Settled property.

      4. 202. Close companies.

      5. 203. Liability of spouse or civil partner.

      6. 204. Limitation of liability.

      7. 205. More than one person liable.

   2. Special cases

      1. 206. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      2. 207. Conditional exemption, etc.

      3. 208. Woodlands.

      4. 209. Succession in Scotland.

      5. 210. Pension rights, etc.

   3. Burden of tax, etc.

      1. 211. Burden of tax on death.

      2. 212. Powers to raise tax.

      3. 213. Refund by instalments.

      4. 214. Certificates of tax paid.

9. PART VIII ADMINISTRATION AND COLLECTION

   1. Management

      1. 215. General.

   2. Accounts and information

      1. 216. Delivery of accounts.

      2. 217. Defective accounts.

      3. 218. Non-resident trustees.

      4. 218A. Instruments varying dispositions taking effect on death

      5. 219. Power to require information.

      6. 219A. Power to call for documents etc.

      7. 219B. Appeal against requirement to produce documents etc.

      8. 220. Inspection of property.

      9. 220A. Exchange of information with other countries.

   3. Determinations and appeals

      1. 221. Notices of determination.

      2. 222. Appeals against determinations.

      3. 223. Appeals out of time.

      4. 223A. Appeal: HMRC review or determination by tribunal

      5. 223B. Appellant requires review by HMRC

      6. 223C. HMRC offer review

      7. 223D. Notifying appeal to the tribunal

      8. 223E. Nature of review etc

      9. 223F. Effect of conclusions of review

      10. 223G. Notifying appeal to tribunal after review concluded

      11. 223H. Notifying appeal to tribunal after review offered but not accepted

      12. 223I. Interpretation of sections 223A to 223I

      13. 224. Determination of appeal by tribunal.

      14. 225. Appeals from Special Commissioners.

      15. 225A. Extension of regulation-making powers.

   4. Payment

      1. 226. Payment: general rules.

      2. 227. Payment by instalments—land, shares and businesses.

      3. 228. Shares, etc. within section 227.

      4. 229. Payment by instalments—woodlands.

      5. 230. Acceptance of property in satisfaction of tax.

      6. 231. Powers to transfer property in satisfaction of tax.

      7. 232. Administration actions.

   5. Interest

      1. 233. Interest on unpaid tax.

      2. 234. Interest on instalments.

      3. 235. Interest on overpaid tax.

      4. 236. Special cases.

   6. Inland Revenue charge for unpaid tax

      1. 237. Imposition of charge.

      2. 238. Effect of purchases.

   7. Certificates of discharge

      1. 239. Certificates of discharge.

   8. Adjustments

      1. 240. Underpayments.

      2. 240A. Underpayments: supplementary

      3. 241. Overpayments.

   9. Recovery of tax

      1. 242. Recovery of tax.

      2. 243. Scotland: recovery of tax in sheriff court.

      3. 244. Rights to address court.

   10. Penalties

       1. 245. Failure to deliver accounts.

       2. 245A. Failure to provide information etc.

       3. 246. Failure to appear before Special Commissioners, etc.

       4. 247. Provision of incorrect information.

       5. 248. Failure to remedy errors.

       6. 249. Recovery of penalties.

       7. 250. Time limit for recovery.

       8. 251. Appeals against summary determination of penalties.

       9. 252. Effect of award by Special Commissioners.

       10. 253. Mitigation of penalties.

   11. Miscellaneous

       1. 254. Evidence.

       2. 255. Determination of questions on previous view of law.

       3. 256. Regulations about accounts, etc.

       4. 257. Form etc. of accounts.

       5. 258. Service of documents.

       6. 259. Inspection of records.

       7. 260. Inland Revenue Regulation Act 1890.

       8. 261. Scotland inventories.

10. PART IX MISCELLANEOUS AND SUPPLEMENTARY

    1. Miscellaneous

       1. 262. Tax chargeable in certain cases of future payments, etc.

       2. 263. Annuity purchased in conjunction with life policy.

       3. 264. Transfers reported late.

       4. 265. Chargeable transfers affecting more than one property.

       5. 266. More than one chargeable transfer on one day.

       6. 267. Persons treated as domiciled in United Kingdom.

       7. 267A. Limited liability partnerships.

    2. Interpretation

       1. 268. Associated operations.

       2. 269. Control of company.

       3. 270. Connected persons.

       4. 271. Property of corporations sole.

       5. 271A. Qualifying non-UK pension scheme

       6. 272. General interpretation.

    3. Supplementary

       1. 273. Transition from estate duty.

       2. 274. Commencement.

       3. 275. Continuity, and construction of references to old and new law.

       4. 276. Consequential amendments.

       5. 277. Repeals.

       6. 278. Short title.

11. 1. SCHEDULE 1

    2. SCHEDULE 2

       PROVISIONS APPLYING ON REDUCTION OF TAX

       1. Interpretation

          1. 1. In this Schedule— (a) references to a reduction are to...

       2. Death within seven years of potentially exempt transfer

          1. 1A. Where a person who has made a potentially exempt transfer...

       3. Death within seven years of chargeable transfer

          1. 2. Where a person who has made a chargeable transfer other...

       4. Settlement without interest in possession

          1. 3. Where tax is chargeable under section 65 of this Act...

       5. Disposal of trees etc. following exemption on death

          1. 4. Where the value of any trees or underwood has been...

       6. Conditionally exempt transfers

          1. 5. Where tax is chargeable under section 32 or 32A of...

       7. Maintenance funds for historic buildings

          1. 6. Where tax is chargeable under paragraph 8 of Schedule 4...

          2. 7. . . . . . . . . . ....

       8. Relevant dependant with pension fund inherited from member over 75

          1. 6A. Where tax is chargeable under section 151B of this Act...

    3. SCHEDULE 3

       GIFTS FOR NATIONAL PURPOSES, ETC.

    4. SCHEDULE 4

       MAINTENANCE FUNDS FOR HISTORIC BUILDINGS, ETC.

       1. PART I TREASURY DIRECTIONS

          1. Giving of directions

             1. 1. (1) If the conditions mentioned in paragraph 2(1) below are...

          2. Conditions

             1. 2. (1) The conditions referred to in paragraph 1 above are—...

             2. 3. (1) The requirements referred to in paragraph 2(1)(a)(i) above are...

             3. 4. (1) Paragraphs (a) and (b) of paragraph 3(1) above do...

          3. Withdrawal

             1. 5. If in the Treasury’s opinion the facts concerning any property...

          4. Information

             1. 6. Where a direction under paragraph 1 above has effect in...

          5. Enforcement of trusts

             1. 7. Where a direction under paragraph 1 above has effect in...

       2. PART II PROPERTY LEAVING MAINTENANCE FUNDS

          1. Charge to tax

             1. 8. (1) This paragraph applies to settled property which is held...

          2. Exceptions from charge

             1. 9. (1) Tax shall not be charged under paragraph 8 above...

             2. 10. (1) Tax shall not be charged under paragraph 8 above...

          3. Rates of charge

             1. 11. (1) This paragraph applies where tax is chargeable under paragraph...

             2. 12. (1) This paragraph applies where tax is chargeable under paragraph...

             3. 13. (1) The first rate is the aggregate of the following...

             4. 14. (1) If the settlor is alive, the second rate is...

             5. 15. Where property is, by virtue of paragraph 1(3) above, treated...

          4. Maintenance fund following interest in possession

             1. 15A. (1) In relation to settled property to which this paragraph...

       3. PART III PROPERTY BECOMING COMPRISED IN MAINTENANCE FUNDS

          1. 16. (1) Tax shall not be charged under section 65 of...

          2. 17. (1) Tax shall not be charged under section 65 of...

          3. 18. In paragraphs 16(2) and 17(4) above the references to the...

    5. SCHEDULE 5

       CONDITIONAL EXEMPTION: DEATHS BEFORE 7TH APRIL 1976

       1. Charge on failure of condition of exemption—objects

          1. 1. (1) Where, under section 31 of the Finance Act 1975,...

          2. 2. (1) The following provisions of this paragraph shall have effect...

       2. Charge on failure of condition of exemption—buildings etc.

          1. 3. (1) Where, under subsection (2) of section 34 of the...

          2. 4. The tax chargeable under paragraph 3 above with respect to...

       3. Further undertaking on disposal

          1. 5. (1) The further undertaking referred to in paragraph 1 above...

       4. Requirements of sale

          1. 6. A sale complies with this paragraph if—

    6. SCHEDULE 6

       TRANSITION FROM ESTATE DUTY

       1. General

          1. 1. References in any enactment, in any instrument made under any...

       2. Surviving spouse or former spouse

          1. 2. In determining for the purposes of this Act the value...

       3. Sales and mortgages of reversionary interests

          1. 3. (1) Where a reversionary interest in settled property was before...

       4. Objects of national etc. interest left out of account on death

          1. 4. (1) In its application to a sale which does not...

    7. SCHEDULE 7

       COMMENCEMENT: SUPPLEMENTARY RULES

       1. 1. In this Schedule “the repealed enactments” means the enactments repealed...

       2. 2. Sections 126 to 130 of this Act shall have effect...

       3. 3. Where section 146 of this Act has effect in relation...

       4. 4. Section 147 of this Act, so far as it relates...

       5. 5. . . . . . . . . . ....

       6. 6. Section 150 of this Act shall have effect (to the...

       7. 7. Section 203 of this Act shall have effect (to the...

       8. 8. Section 218 of this Act, and section 245 so far...

       9. 9. Section 219 of this Act, and section 245 so far...

       10. 10. Section 220 of this Act shall come into force on...

       11. 11. Any order made under section 233 of this Act shall...

       12. 12. Where payments are made or assets transferred after the end...

       13. 13. Section 264 of this Act shall have effect (to the...

       14. 14. This Act shall not have effect in a case which...

    8. SCHEDULE 8

       CONSEQUENTIAL AMENDMENTS

       1. The Land Registration Act 1925

          1. 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

       2. The Crown Proceedings Act 1947

          1. 2. In section 14(1)(b) of the Crown Proceedings Act 1947, for...

       3. The Land Charges Act 1972

          1. 3. (1) In section 2 of the Land Charges Act 1972—...

       4. The Finance Act 1975

          1. 4. In section 49(4) of the Finance Act 1975 after the...

          2. 5—7. . . . . . . . . . ....

       5. The Finance Act 1977

          1. 8. In section 38 of the Finance Act 1977—

       6. The Capital Gains Tax Act 1979

          1. 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

          2. 10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

          3. 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

          4. 12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

       7. The National Heritage Act 1980

          1. 13. In section 8(1) of the National Heritage Act 1980 after...

          2. 14. In section 12(3) of the National Heritage Act 1980 for...

          3. 15. In section 13(3) of the National Heritage Act 1980 after...

          4. 16. In section 14(1) of the National Heritage Act 1980, for...

       8. The Finance Act 1980

          1. 17. (1) Section 52 of the Finance Act 1980 shall be...

          2. 18. (1) Section 53 of the Finance Act 1980 shall be...

          3. 19. In section 98 of the Finance Act 1980 for the...

       9. The Supreme Court Act 1981

          1. 20. In section 109 of the Supreme Court Act 1981—

       10. The Finance Act 1982

           1. 21. In section 61(1) of the Finance Act 1982—

           2. 22. In section 62 of the Finance Act 1982 for the...

       11. The Finance (No. 2) Act 1983

           1. 23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

       12. The Value Added Tax Act 1983

           1. 24. In Group 11 of Schedule 6 to the Value Added...

       13. The Land Registration Act (Northern Ireland) 1970

           1. 25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    9. SCHEDULE 9

       REPEALS