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Capital Transfer Tax Act 1984
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- UK Public General Acts
- 1984 c. 51
- SCHEDULE 2
- Disposal of trees etc....
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Disposal of trees etc. following exemption on death
4Where the value of any trees or underwood has been left out of account under Chapter III of Part V of this Act in determining the value transferred by the chargeable transfer made on a death before a reduction and tax is chargeable under section 126 on a disposal of the trees or underwood after that reduction (or after that and one or more subsequent reductions) the rate or rates mentioned in section 128 shall be determined as if the first of the Tables in Schedule 1 as substituted by that reduction (or by the most recent of those reductions) had applied to that transfer.
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