Finance Act 1980 (c. 48)

Part IV U.K. Capital Transfer Tax

94 Delivery of accounts. U.K.

(1)–(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

(7) In section 12 of the M1 Customs, Inland Revenue, and Savings Banks Act 1877 (transmission and custody of inventories in Scotland)—

(a) for the word “All”, where first occurring, there shall be substituted the words “ To the extent that the Registrar, Capital Taxes Office at Edinburgh may require, ” ; and

(b) the words “as often as required” shall cease to have the effect.

(8)(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

Textual Amendments

F1 S. 94(1)–(6)(8)(9) repealed by Capital Transfer Tax Act 1984 (c. 51), ss. 274, 277, Schs. 7, 9

Modifications etc. (not altering text)

C1 S. 94 excluded (E.W.) by S.I. 1981/880; (S.) by S.I. 1981/881; (N.I.) by S.I. 1981/1441

C2 S. 94 amended by Supreme Court Act 1981 (c. 54), s. 152(1), Sch. 5

Marginal Citations

M1 1877 c. 13.