Inheritance Tax Act 1984 (c. 51)

SCHEDULE 8 U.K. CONSEQUENTIAL AMENDMENTS

Modifications etc. (not altering text)

C1 Schedule 8as originally enacted in the Capital Transfer Tax Act 1984,in relation to capital transfer tax.

The Finance Act 1980 U.K.

19 U.K. In section 98 of the Finance Act 1980 for the words between “by virtue of” and “but” there shall be substituted the words “paragraph 9(1) or 17(1) of Schedule 4 to the Capital Transfer Tax Act 1984 there is no charge to capital transfer tax in respect of the property ceasing to be comprised in the settlement or a reduced charge to that tax by virtue of paragraph 9(4) or 17(4) of that Schedule”.