# Finance Act 1985, Section 94: Capital transfer tax: conditional exemption.


(1) Schedule 26 to this Act (which contains amendments about conditional exemption) shall have effect.
(2) Those amendments have effect in relation to events on or after 19th March 1985.

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Source: https://www.legislation.gov.uk/ukpga/1985/54/section/94 (the official version)
Page: https://openlegislation.uk/finance-act-1985/section-94
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.