Inheritance Tax Act 1984

20U.K.In section 109 of the M1Supreme Court Act 1981—

(a)in subsections (1) and (2) for the words “Part III of the Finance Act 1975” there shall be substituted the words “the Capital Transfer Tax Act 1984”; and

(b)in subsection (3) for the words “section 94(1)(a) of the Finance Act 1980” there shall be substituted the words “section 256(1)(a) of the Capital Transfer Act 1984”.

Marginal Citations