Part III Inheritance Tax
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1984 c. 51. | The Inheritance Tax Act 1984. | In section 3A, in subsection (2), in paragraph (a) the words “otherwise than as settled property” and in paragraph (b) the words from “otherwise” onwards. |
| Section 49(3). | ||
| In section 55(2), the words “and such a disposition is not a potentially exempt transfer”. | ||
| 1986 c. 41. | The Finance Act 1986. | In Schedule 19, paragraphs 14 and 15. |
These repeals have effect in relation to transfers of value made, and other events occuring, on or after 17th March 1987.