{
  "url": "https://openlegislation.uk/finance-act-2004/schedule-42/part-4",
  "json_url": "https://openlegislation.uk/finance-act-2004/schedule-42/part-4.json",
  "legislation": "ukpga/2004/12",
  "legislation_title": "Finance Act 2004",
  "legislation_url": "https://openlegislation.uk/finance-act-2004",
  "path": "schedule/42/part/4",
  "kind": "part",
  "number": "4",
  "heading": "Other taxes",
  "text": "(1) Inheritance Tax\n1The repeal in section 109 of the Senior Courts Act 1981 has effect in accordance with section 294 (4) of this Act.\n2The repeals in section 256 of the Inheritance Tax Act 1984 come into force with the passing of this Act.\nShort title and chapter\nExtent of repeal\nSenior Courts Act 1981 (c. 54)\nSection 109(3).\nInheritance Tax Act 1984 (c. 51)\nSection 256(1)(c) and (2).\n(2) Stamp Duty Land Tax\n1The repeals in Schedule 10 to the Finance Act 2003 come into force with the passing of this Act.\n2The repeals in sections 43, 45 and 119 of that Act have effect in accordance with paragraph 13 of Schedule 39 to this Act.\n3The other repeals have effect in accordance with paragraph 26 of that Schedule.\nShort title and chapter\nExtent of repeal\nFinance Act 2003 (c. 14)\nIn section 43(3), the word “and” preceding paragraph (c).\nIn section 45(1), the word “and” preceding paragraph (b).\nIn section 47(3), the words from “and section 58” to the end.\nIn section 77(2)(a) and (b), the word “contractual”.\nIn section 80(2), the words “or chargeable”.\nIn section 119(2), the word “and” at the end of the entry for section 44(4).\nIn Schedule 4—\n(a) in paragraph 5(6), the words from “and section 58” to the end;\n(b) paragraphs 13 to 15.\nIn Schedule 5—\n(a) in paragraph 3, the words “(see paragraphs 4 and 5)” and “(see paragraphs 6 and 7)”;\n(b) paragraphs 4 to 7, 10 and 11.\nIn Schedule 10—\n(a) paragraph 33(2) and (3);\n(b) in paragraph 34(2), the words “by notice in writing given to the Inland Revenue”;\n(c) paragraph 34(3).\nIn Schedule 19, paragraph 6(1).\nFinance Act 2004 (c. 12)\nIn Schedule 39, paragraphs 6 and 11.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Act substituted (1.10.2009) by Constitutional Reform Act 2005 (c. 4), s. 148(1), Sch. 11 para. 1(2); S.I. 2009/1604, art. 2(d)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/12/schedule/42/part/4",
    "retrieved_at": "2026-10-29T09:17:16.113356+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."
}