Modifications etc. (not altering text)
C1Pt. III (ss. 19–52) modified by Finance Act 1977 (c. 36, SIF 63:1), s. 49(2)(5)
C2Pt. III (ss. 19–52) applied by Finance Act 1978 (c. 42, SIF 63:1), s. 68
Textual Amendments
F1Ss. 20–47, 49(3)(5), 51 repealed by Capital Transfer Tax Act 1984 (c. 51, SIF 65) ss. 274, 277, schs. 7, 9