Inheritance Tax Act 1984 (c. 51)

SCHEDULE 8 U.K. CONSEQUENTIAL AMENDMENTS

Modifications etc. (not altering text)

C1 Schedule 8as originally enacted in the Capital Transfer Tax Act 1984,in relation to capital transfer tax.

The Finance Act 1977 U.K.

8 U.K. In section 38 of the M1 Finance Act 1977—

(a) in subsection (1) for the words “a direction has effect under section 93 of the Finance Act 1982” there shall be substituted the words “a direction has effect under paragraph 1 of Schedule 4 to the Capital Transfer Tax Act 1984”; and

(b) in subsection (5)(a) for the words “the said section 93” there shall be substituted the words “the said paragraph 1”.

Marginal Citations

M1 1977 c.36.