OpenLegislation

Part 4 Other taxes

(1) Inheritance tax: authorised unit trusts

Short title and chapterExtent of repeal
Inheritance Tax Act 1984 (c. 51)In section 178(1), in the definition of “qualifying investments”, the words “(as defined in section 468 of the Taxes Act 1988)”.
Income and Corporation Taxes Act 1988 (c. 1)In Schedule 29, in the table in paragraph 32, the entry relating to section 178(1) of the Inheritance Tax Act 1984.

(2) Climate change levy

Short title and chapterExtent of repeal
Finance Act 2000 (c. 17)

In Schedule 6—

  1. (a)

    paragraph 15(5);

  2. (b)

    in paragraph 41(1)(c), the words “for any period”;

  3. (c)

    in paragraph 100(1), the words “for an accounting period”;

  4. (d)

    paragraph 148(6);

  5. (e)

    in paragraph 149(1), the words “the percentage that is to be stated in a certificate under paragraph 148 as”.

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