{
  "url": "https://openlegislation.uk/finance-no-2-act-1983/schedule-2/part-II",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1983/schedule-2/part-II.json",
  "legislation": "ukpga/1983/49",
  "legislation_title": "Finance (No. 2) Act 1983",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-1983",
  "path": "schedule/2/part/II",
  "kind": "part",
  "number": "II",
  "heading": "Capital Transfer Tax",
  "text": "Chapter\nShort Title\nExtent of Repeal\n1925 c. 23.\nThe Administration of Estates Act 1925.\nIn the First Schedule, paragraph 8(b).\n1955 c. 24 (N.I.).\nThe Administration of Estates Act (Northern Ireland) 1955.\nIn the First Schedule, paragraph 8(b).\n1975 c. 7.\nThe Finance Act 1975.\nIn section 26(3), the words “ 10(1)(b) or”, “ given to a charity or property” and “ charity or, as the case may be, the”.\nIn section 45, in subsection (1), paragraph (c) and the word “ or” immediately preceding it, and subsections (2A) and (3).\nIn Schedule 4, in paragraphs 12(3) and 19(2), the words “ a charity or only” .\nIn Schedule 6, in paragraph 10(1), paragraph (b) and the word “ and” immediately preceding it.\n1976 c. 40.\nThe Finance Act 1976.\nIn Schedule 10, paragraph 2(1A)(b).\n1977 c. 36.\nThe Finance Act 1977.\nSection 49.\n1982 c. 39.\nThe Finance Act 1982.\nSection 92(2)",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "The text of the initial part of Schedule 2 Part II is in the form in which it was originally enacted; it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1983/49/schedule/2/part/II",
    "retrieved_at": "2026-10-29T10:05:03.982104+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."
}