Paragraph 21
In section 61(1) of the M1Finance Act 1982—
(a)
for the words “section 93 below” there shall be substituted the words “paragraph 1 of Schedule 4 to the Capital Transfer Tax Act 1984”; and
(b)
in paragraph (a) for the words “subsection (3)(a)(i) of section 93” there shall be substituted the words “paragraph 3(1)(a)(i) of that Schedule”.
Annotations
Marginal citations
- M1
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Schedule 8as originally enacted in the Capital Transfer Tax Act 1984,in relation to capital transfer tax.