Section 92 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1 Repealed Annotations Textual amendments F1 Ss. 92–95 repealed by Capital Transfer Tax Act 1984 (c. 51), ss. 274, 277, Schs. 7, 9 ← Section 91 Section 92 Section 96 →