Paragraph 1

The repeals of—

(a)

section 26(2A) of the Finance Act 1975,

(b)

paragraph 4A of Schedule 15 to the Finance Act 1980, and

(c)

section 99 of and Schedule 15 to the Finance Act 1981,

together with the repeals in Schedule 4 to the Finance Act 1975 relating to Schedule 15 to the Finance Act 1981, have effect in relation to deaths on or after 15th November 1976.

Notes on Part VII

Modifications

C1: 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 II, III, VII and X is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991