# Finance Act 1975, Paragraph 20


(1) In section 5(1) of the Inheritance (Family Provision) Act (Northern Ireland) 1960, for the words “estate duty” there shall be substituted the words “ capital transfer tax ”.
(2) In section 9(1) of that Act, in the definition of “net estate”, for the words “estate duty” there shall be substituted the words “ capital transfer tax ”.

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Source: https://www.legislation.gov.uk/ukpga/1975/7/schedule/12/paragraph/20 (the official version)
Page: https://openlegislation.uk/finance-act-1975/schedule-12/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.