| Short title and chapter | Extent of repeal |
|---|---|
| Inheritance Tax Act 1984 (c. 51) | In section 178(1), in the definition of “qualifying investments”, the words “(as defined in section 468 of the Taxes Act 1988)”. |
| Income and Corporation Taxes Act 1988 (c. 1) | In Schedule 29, in the table in paragraph 32, the entry relating to section 178(1) of the Inheritance Tax Act 1984. |
These repeals have effect in relation to transfers of value and other events occurring on or after 16th October 2002.
| Short title and chapter | Extent of repeal |
|---|---|
| Finance Act 2000 (c. 17) | In Schedule 6— (a) paragraph 15(5); (b) in paragraph 41(1)(c), the words “for any period”; (c) in paragraph 100(1), the words “for an accounting period”; (d) paragraph 148(6); (e) in paragraph 149(1), the words “the percentage that is to be stated in a certificate under paragraph 148 as”. |
These repeals, except the ones in paragraphs 41(1)(c) and 100(1), have effect in accordance with section 189(5) of this Act.