# Finance Act 1975, Paragraph 18


(1) The Land Charges Act 1972 shall be amended as follows.
(2) In section 2(4)(ii), for the words “the Finance Act 1894 or” there shall be substituted the words “ Part III of the Finance Act 1975 or under ”, and for the words “death duties” there shall be substituted the words “ capital transfer tax ”.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) In section 3(6), for the word “duties” there shall be substituted the word “ tax ”.
(5) In section 4(6), after the words “money’s worth” there shall be inserted the words “ (or, in the case of an Inland Revenue charge, a purchaser within the meaning of Part III of the Finance Act 1975) ”.
(6) In section 17(1), for the words “will” and “death duties” there shall be substituted the words “ and will ”.

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Source: https://www.legislation.gov.uk/ukpga/1975/7/schedule/12/paragraph/18 (the official version)
Page: https://openlegislation.uk/finance-act-1975/schedule-12/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.