Part IX Capital Transfer Tax

Chapter	Short title	Extent of repeal
1975 c. 7.	The Finance Act 1975.	In section 26(2), the words from the beginning to “respectively, and".
		In section 51(1), the definition of “enactment".
		Section 51(3).
		In Schedule 4, in paragraph 19(4), the words “to any person" and the words “of that person".
		In Schedule 4, paragraph 44.
1976 c. 40.	The Finance Act 1976.	In section 76(3)(b), the words from “or the value" onwards.
		Section 105(3) and (4).
		Section 114(8).
		In Schedule 11, paragraph 2.
1982 c. 39.	The Finance Act 1982.	In section 94(6), the words from “and, in" onwards.
		In Schedule 17, paragraphs 9, 18 and 28.

The repeal of section 114(8) of the Finance Act 1976 has effect as from 1st April 1983.