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Finance Act 1976
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6(1)Paragraph 16 of Schedule 4 shall be amended as follows.
(2)In sub-paragraph (5), for the words " transfer of value " there shall be substituted the words " chargeable transfer ".
(3)For sub-paragraph (6) there shall be substituted—
“(6)The reference in sub-paragraph (5) above to any previous chargeable transfer made by the same transferor means, in relation to a chargeable transfer which is a capital distribution, any previous capital distribution made out of property comprised in the same settlement other than a capital distribution treated as made under paragraph 12 of Schedule 5 to this Act.”
(4)In sub-paragraph (7), after die word "day" there shall be inserted the words " and capital distributions made out of property comprised in the same settlement on the same day ".
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