{
  "url": "https://openlegislation.uk/finance-act-1982/schedule-22/part-VII",
  "json_url": "https://openlegislation.uk/finance-act-1982/schedule-22/part-VII.json",
  "legislation": "ukpga/1982/39",
  "legislation_title": "Finance Act 1982",
  "legislation_url": "https://openlegislation.uk/finance-act-1982",
  "path": "schedule/22/part/VII",
  "kind": "part",
  "number": "VII",
  "heading": "Capital Transfer Tax",
  "text": "Chapter\nShort title\nExtent of repeal\n1975 c. 7.\nThe Finance Act 1975.\nIn section 20(7) the words “(within the meaning of Schedule 5 to this Act)”.\nSection 26(2A).\nIn section 51, in subsection (1) the definition of “capital distribution”, and in subsection (5) the words “(except paragraph 11(10) of Schedule 5)”.\nIn Schedule 4, in paragraphs 2(7), 12(4) and 19(1)(c) the words “or section 89 of the Finance Act 1980” and the words “or paragraph 3 of Schedule 15 to the Finance Act 1981”.\nIn Schedule 5—\nparagraphs 6 to 15;\nparagraph 16(5);\nin paragraph 17, in sub-paragraph (1) the words “or (c) charities”, sub-paragraph (3)(c) to (e) and the word “and” immediately preceding paragraph (c), and sub-paragraphs (4) and (5) to (9);\nin paragraph 18 (as it applies where the failure or determination of the trusts concerned was before 12th April 1978), sub-paragraphs (2) and (3);\nin paragraph 19 (as it apples to property transferred into settlement before 10th March 1981), sub-paragraphs (2) and (3);\nparagraphs 20 and 21;\nin paragraph 24, sub-paragraph (4).\nIn Schedule 6, paragraphs 10(2), 11(1A), 12(2), 13(1A) and 15(6).\n1976 c. 40.\nThe Finance Act 1976.\nSection 79(2), (5) and (6).\nSection 84.\nIn section 105, in subsection (1) the words “(2) and” and “paragraph 6(7) were omitted and”, and subsection (2).\nSection 106.\nSection 107(3) and (4).\nSection 110(3).\nIn section 111, subsections (1) to (3), in subsection (4) the words from “after sub-paragraph (1)” to “Schedule 5 to this Act”, and subsection (5).\nIn section 118(2) the words from “and subsection (4)” onwards.\nSection 118(4).\nIn Schedule 11, paragraph 4.\nIn Schedule 14, paragraphs 2, 3, 8, 11, 12, 13(c) and (d), 14, 15, 16 and 17.\n1977 c. 36.\nThe Finance Act 1977.\nSection 50.\nIn section 51, subsections (3) and (4).\n1978 c. 42.\nThe Finance Act 1978.\nIn section 64, subsection (6), and in subsection (7) the words from the beginning to “and” and the word “other”.\nIn section 69, subsections (2) and (3), and in subsection (6) the words “6(6B) and 14(5)”.\nSection 70.\nIn section 71(2) the words from “but” to the end.\nIn section 72(2) the words from “and” onwards.\nIn Schedule 11, paragraph 1.\n1979 c. 47.\nThe Finance (No. 2) Act 1979.\nSection 23.\n1980 c. 48.\nThe Finance Act 1980.\nIn section 86, subsection (4), and in subsection (5) the words “and (4)”.\nSection 88(1) to (6).\nSections 89 to 91.\nIn Schedule 15, paragraphs 3 and 4A, and in paragraph 5 the words “or 81(4)(b)”, “or a settlement which ceased to exist” and “or when the settlement ceased to exist”.\nSchedule 16.\n1981 c. 35.\nThe Finance Act 1981.\nIn section 92, subsection (3), in subsection (4) the words “or 81(4)(b),”, “or a settlement which ceased to exist” and “or when the settlement ceased to exist”, and subsection (5).\nSection 99.\nSection 102.\nSchedule 15.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Part of the text of Sch. 22 Pts. II, III, VII and X is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1982/39/schedule/22/part/VII",
    "retrieved_at": "2026-10-29T10:10:59.328177+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}