- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
There are currently no known outstanding effects for the Finance Act 1986, Section 101.
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(1)The 1984 Act shall have effect subject to the amendments in Part I of Schedule 19 to this Act, being amendments—
(a)removing liability for tax on certain transfers of value where the transfer occurs at least seven years before the transferor’s death;
(b)providing for one Table of rates of tax;
(c)abolishing exemptions for mutual transfers;
(d)making provision with respect to the amounts of tax to be charged on transfers occurring before the death of the transferor;
(e)making provision with respect to the application of relief under Chapter I (business property) and Chapter II (agricultural property) of Part V of the 1984 Act to such transfers; and
(f)reducing the period during which the values transferred by chargeable transfers are aggregates from ten years to seven;
and amendments making provisions consequential on or incidental to the matters referred to above and to sections 102 and 103 below.
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1
(3)Part I of Schedule 19 to this Act has effect, subject to Part II of that Schedule, with respect to transfers of value made, and other events occcurring, on or after 18th March 1986.
(4)The transitional provisions in Part II of Schedule 19 to this Act shall have effect.
Textual Amendments
F1S. 101(2) repealed by Finance Act 1989 (c. 26, SIF 63:2),s. 187(1), Sch. 17 Pt. VII
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