http://www.legislation.gov.uk/ukpga/1984/51/schedule/7/paragraph/5Inheritance Tax Act 1984An Act to consolidate provisions of Part III of the Finance Act 1975 and other enactments relating to inheritance tax.1991-02-01texttext/xmlenStatute Law Database2024-05-20Expert Participation2022-06-06C1SCHEDULE 7 COMMENCEMENT: SUPPLEMENTARY RULESAnnotations:Modifications etc. (not altering text)C1Schedule 7as originally enacted in the Capital Transfer Tax Act 1984,in relation to capital transfer tax.5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1
Schedule 7as originally enacted in the Capital Transfer Tax Act 1984,in relation to capital transfer tax.