Inheritance Tax Act 1984

The Value Added Tax Act 1983 U.K.

24 U.K. In Group 11 of Schedule 6 to the M1 Value Added Tax Act 1983—

(a) in item 2, for the words from “section 32(3)(a)” onwards there shall be substituted the words “paragraph 1(3)(a) or (4), paragraph 3(4)(a), or the words following paragraph 3(4), of Schedule 5 to the Capital Transfer Tax Act 1984”; and

(b) in item 3, for the words “section 78(4) of the Finance Act 1976” there shall be substituted the words “section 32(4) of the Capital Transfer Tax Act 1984”.

Marginal Citations

M1 1983 c. 55.