Inheritance Tax Act 1984

The Finance Act 1982 U.K.

21 U.K. In section 61(1) of the M1 Finance Act 1982—

(a) for the words “section 93 below” there shall be substituted the words “paragraph 1 of Schedule 4 to the Capital Transfer Tax Act 1984”; and

(b) in paragraph (a) for the words “subsection (3)(a)(i) of section 93” there shall be substituted the words “paragraph 3(1)(a)(i) of that Schedule”.

Marginal Citations

M1 1982 c. 39.

22 U.K. In section 62 of the M2 Finance Act 1982 for the words “section 93 below” there shall be substituted the words “paragraph 1 of Schedule 4 to the Capital Transfer Tax Act 1984”.

Marginal Citations

M2 1982 c.39.