SCHEDULE 23 Repeals
Part X Inheritance Tax
Chapter | Short title | Extent of repeal |
|---|---|---|
1984 c. 51. | F1The Capital Transfer Tax Act 1984. | In section 7(1)(a), the word “appropriate”. |
Sections 148 and 149. | ||
In section 167(2), the words from “and shall not” to the end. | ||
Section 204(4). | ||
In section 236(3), the words “149”. | ||
In Schedule 2, in paragraphs 2 and 4, the words “the first of”, in paragraph 3, the words “the second of”, and paragraph 7. |
1
The repeals of sections 148 and 149 of the Capital Gains Tax Act 1984 F2 and in sections 167 and 236 of, and Schedule 2 to, that Act have effect where the donee’s transfer was made on or after 18th March 1986.
2
The remaining repeals have effect with respect to transfers of value made, and other events occurring, on or after 18th March 1986.