http://www.legislation.gov.uk/ukpga/1975/7/section/36/enacted
Finance Act 1975
Income tax
Health and safety policies
Inheritance tax
Building societies
Death
King's Printer of Acts of Parliament
2019-09-25
Finance Act 1975
Blanket Amendment
Constitutional Reform Act 2005
Sch. 11
para. 1(2)
s. 148(1)
art. 2(d)
PART IIICapital Transfer Tax
Reliefs and related provisions
36Relief for woodlands
Schedule 9 to this Act shall have effect for giving relief where the value transferred by a chargeable transfer made on death is determined by reference to the value of woodlands and the conditions mentioned in that Schedule are satisfied.