# Finance Act 1976, Part V: Capital Transfer Tax


Chapter
Short title
Extent of repeal
1975 c. 7.
The Finance Act 1975.
In section 22(3)(a), the words from “and resident" to “occurred".
Section 39(7).
Section 41.
In Schedule 5—
in paragraph 4(6), the words from “and resident" to “end";
in paragraph 6(6), the words from “and resident" to the end;
paragraph 6(7);
paragraph 12(8);
in paragraph 14(5), the words from “and resident" to the end.
In Schedule 6, paragraph 9 and in paragraph 15(3)(b) the words “is given subject to interest reserved or created by the donor or".
In Schedule 8, paragraphs 1(1)(a) and 9 and, in paragraph 10, the words from “and the multiplied" to the end.
The repeals in Schedule 8 to the Finance Act 1975 have effect in relation to chargeable transfers made after 6th April 1976.

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Source: https://www.legislation.gov.uk/ukpga/1976/40/schedule/15/part/V (the official version)
Page: https://openlegislation.uk/finance-act-1976/schedule-15/part-V
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.