Paragraph 5
Repealed
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1
Annotations
Textual amendments
- F1
Repealed by Finance Act 1986 Sch. 19, para. 25,where the donee's transfer is made on or after 18March 1986.
Notes on the whole Act
Textual amendments
- F1
By Finance Act 1986 s. 100(1), on and after 25 July 1986 the Capital Transfer Tax Act 1984 may be cited as the Inheritance Tax Act 1984.
Notes on Schedule 7
Modifications
- C1
Schedule 7as originally enacted in the Capital Transfer Tax Act 1984,in relation to capital transfer tax.