SCHEDULES

SCHEDULE 12 CONSEQUENTIAL AMENDMENTS

Section 52.

Annotations:
Modifications etc. (not altering text)

C1Sch. 12 applied (S.) by Consumer Arbitration Agreements Act 1988 (c. 21 SIF 5) s. 8(1)

C2The text of Sch. 12 paras. 3–15, 18, 20, 21 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991. Parts of this provision have been repealed by S.I. 1979/924 (N.I. 8)

General

1

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2

The amendments made by the following paragraphs—

(a)

so far as they relate to estate duty, have effect in relation to deaths occurring after the passing of this Act, and

(b)

so far as they relate to capital transfer tax, have effect in relation to transfers of values whenever made.

The Local Registration of Title (Ireland) Act 1891

3

(1)

In the M1Local Registration of Title (Ireland) Act 1891, the following subsection shall be added at the end of section 45—

“(5)

The registering authority may, upon the application of the Board of Inland Revenue and without the concurrence of the registered owner, register an Inland Revenue charge (within the meaning of Part Ill of the Finance Act 1975) as a burden under this section affecting the land or any interest therein subject to that charge.”.

(2)

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Annotations:
Amendments (Textual)

F2Sch. 12 para. 3(2) repealed by Finance Act 1975 (c. 7 SIF 63:1), s. 52 Sch. 12 para. 3(2)

Modifications etc. (not altering text)

C3The text of Sch. 12 paras. 3–15, 18, 20, 21 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991. Parts of this provision have been repealed by S.I. 1979/924 (N.I. 8)

Marginal Citations

M11891 c. 66.

The Colonial Probates Act 1892

4

In section 2(1) of the M2Colonial Probates Act 1892 after the words “deceased person” there shall be inserted the words “ then (subject to section 156A of the M3Supreme Court of Judicature (Consolidation) Act 1925, section 42 of the M4Probate and Legacy Duties Act 1808 and section 99A of the M5Probates and Letters of Administration Act (Ireland) 1857) ”.

The Land Registration Act 1925

5

(1)

The M6Land Registration Act 1925 shall be amended as follows.

(2)

In section 20(1)(a), after the word “register” there shall be inserted the words “ and any charge for capital transfer tax subject to which the disposition takes effect under section 73 of this Act ”.

(3)

In section 23(1)(b), after the word “register” there shall be inserted the words “ and any charge for capital transfer tax subject to which the disposition takes effect under section 73 of this Act ”.

(4)

In section 59(6), after the word “interest” there shall be inserted the words “ or a charge for capital transfer tax subject to which the disposition takes effect under section 73 of this Act ”.

(5)

In section 64(1), at the end of paragraph (c) there shall be added the words “ or a notice of a charge for capital transfer tax ”.

(6)

For section 73 there shall be substituted the following section—

“73 Inland Revenue charge for capital transfer tax.

A disposition shall take effect subject to any subsisting Inland Revenue charge under Part III of the Finance Act 1975 unless—

(a)

the disposition is in favour of a purchaser within the meaning of that Part ; and

(b)

the charge is not, at the time of registration of the disposition, protected by notice on the register.”

The Inheritance (Family Provision) Act 1938

6

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Annotations:
Amendments (Textual)

F3Sch. 12 para. 6 repealed by Inheritance (Provision for Family and Dependents) 1975 (c. 63 SIF 116:1), s. 26(2)(3), Sch.

The Finance Act 1946

7

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Annotations:
Amendments (Textual)

F4Sch. 12 para. 7 repealed by National Heritage Act 1980 (c. 17 SIF 3), s. 18(5), Sch. 2

The M7Crown Proceedings Act 1947

8

In section 14(1) of the Crown Proceedings Act 1947—

(a)

in paragraph (a), for the words “death duties” there shall be substituted the words “ capital transfer tax ” ; and

(b)

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Annotations:
Amendments (Textual)

F5Sch. 12 paras. 8(b), 18(3) repealed by Capital Transfer Tax Act 1984 (c. 51 SIF 65), ss. 274, 277, Schs. 7,9

9

In section 14 of the Crown Proceedings Act 1947, as applied to the Crown in right of Her Majesty’s Government in the United Kingdom by the M8Northern Ireland (Crown Proceedings) Order 1949, in paragraph (c) and (d) after the words “value added tax” there shall be inserted the words “ and capital transfer tax ”.

M9Small Estates (Representation) Act 1961

10

(1)

In relation to Scotland section 1 of the Small Estates (Representation) Act 1961 shall be amended as provided by the following sub-paragraphs.

(2)

For subsection (2) there shall be substituted the following subsection—

“(2)

Gross estate in this Act and in the enactments specified in the First Schedule to this Act means the aggregate of the property heritable and moveable included in the deceased’s estate, and for the purposes of this Act and those enactments the value of the net estate shall be taken to be the value of the gross estate less reasonable funeral expenses and the aggregate of all liabilities enforceable against the deceased which were incurred forhis benefit, and in respect of which he had no right of recourse.”

(3)

Subsection (3) shall be omitted.

The M10Licensing Act 1964

11

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Annotations:
Amendments (Textual)

F6Sch. 12 para. 11 repealed by Licensing (Alcohol Education and Research) Act 1981 (c. 28 SIF 68A:1), s. 11, Sch. 2 pt. I

The M11Finance Act 1965

12, 13.

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14, 15.

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Annotations:
Amendments (Textual)

F8Sch. 12 paras. 14, 15 repealed by Finance Act 1976 (c. 40 SIF 63:1) s. 132(5), Sch.15 Pt. III

The Income and Corporation Taxes Act 1970

16

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Annotations:
Amendments (Textual)

F9Sch. 12 paras. 16, 19 repealed by Income and Corporation Taxes Act 1988 (c. 1 SIF 63:1), s. 844, Sch. 31

The Finance Act 1971

17

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The Land Charges Act 1972

18

(1)

The M12Land Charges Act 1972 shall be amended as follows.

(2)

In section 2(4)(ii), for the words “the Finance Act 1894 or” there shall be substituted the words “ Part III of the Finance Act 1975 or under ”, and for the words “death duties” there shall be substituted the words “ capital transfer tax ”.

(3)

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(4)

In section 3(6), for the word “duties” there shall be substituted the word “ tax ”.

(5)

In section 4(6), after the words “money’s worth” there shall be inserted the words “ (or, in the case of an Inland Revenue charge, a purchaser within the meaning of Part III of the Finance Act 1975) ”.

(6)

In section 17(1), for the words “will” and “death duties” there shall be substituted the words “ and will ”.

Annotations:
Amendments (Textual)

F11Sch. 12 paras. 8(b), 18(3) repealed by Capital Transfer Tax Act 1984 (c. 51 SIF 65), ss. 274, 277, Schs. 7,9

Modifications etc. (not altering text)

C4The text of Sch. 12 paras. 3–15, 18, 20, 21 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991. Parts of this provision have been repealed by S.I. 1979/924 (N.I. 8)

Marginal Citations

M121972 c. 61

The Finance Act 1974

19

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Annotations:
Amendments (Textual)

F12Sch. 12 paras. 16, 19 repealed by Income and Corporation Taxes Act 1988 (c. 1 SIF 63:1), s. 844, Sch. 31

M13The Inheritance (Family Provision) Act (Northern Ireland) 1960

20

(1)

In section 5(1) of the Inheritance (Family Provision) Act (Northern Ireland) 1960, for the words “estate duty” there shall be substituted the words “ capital transfer tax ”.

(2)

In section 9(1) of that Act, in the definition of “net estate”, for the words “estate duty” there shall be substituted the words “ capital transfer tax ”.

Annotations:
Modifications etc. (not altering text)

C5The text of Sch. 12 paras. 3–15, 18, 20, 21 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991. Parts of this provision have been repealed by S.I. 1979/924 (N.I. 8)

M14The Land Registration Act (Northern Ireland) 1970

21

In Schedule 6 to the Land Registration Act (Northern Ireland) 1970 the following paragraph shall be added at the end of Part II—

“ Registration of Inland Revenue charge

7

Notwithstanding anything in paragraph 3 above, the registering authority may, upon the application of the Board of Inland Revenue and without the concurrence of the registered owner or an order of the court, register an Inland Revenue charge (within the meaning of Part III of the Finance Act 1975) as a Schedule 6 burden affecting the land or any interest therein subject to that charge.”.