Paragraph 20

In section 109 of the M1Supreme Court Act 1981—

(a)

in subsections (1) and (2) for the words “Part III of the Finance Act 1975” there shall be substituted the words “the Capital Transfer Tax Act 1984”; and

(b)

in subsection (3) for the words “section 94(1)(a) of the Finance Act 1980” there shall be substituted the words “section 256(1)(a) of the Capital Transfer Act 1984”.

Annotations

Marginal citations

M1: 1981 c. 54.

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 8

Modifications

C1: Schedule 8as originally enacted in the Capital Transfer Tax Act 1984,in relation to capital transfer tax.