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Finance Act 1998

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Part IVU.K. Inheritance tax

ChapterShort titleExtent of repeal
1984 c. 51.The Inheritance Tax Act 1984.Section 26.

In section 76—

(a) paragraph (d) of subsection (1) and the word “or" immediately preceding it; and

(b) subsection (2).

1986 c. 41.The Finance Act 1986.Section 102(5)(g).
1992 c. 12.The Taxation of Chargeable Gains Act 1992.Section 258(1).
Section 260(2)(b)(ii).

1. The repeal of section 26 of the Inheritance Tax Act 1984 has effect in accordance with section 143(1) of this Act and the repeals in section 76 of that Act have effect in accordance with section 143(5) of this Act.

2. The other repeals have effect in relation to any disposal on or after 17th March 1998.

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