SCHEDULE 8 CONSEQUENTIAL AMENDMENTS

The Finance Act 1982

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In section 61(1) of the M1Finance Act 1982—

(a)

for the words “section 93 below” there shall be substituted the words “paragraph 1 of Schedule 4 to the Capital Transfer Tax Act 1984”; and

(b)

in paragraph (a) for the words “subsection (3)(a)(i) of section 93” there shall be substituted the words “paragraph 3(1)(a)(i) of that Schedule”.