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Capital Transfer Tax Act 1984
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8In section 38 of the [1977 c. 36.] 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 ".
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