# Inheritance Tax Act 1984, Paragraph 21


In section 61(1) of the Finance 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”.

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Source: https://www.legislation.gov.uk/ukpga/1984/51/schedule/8/paragraph/21 (the official version)
Page: https://openlegislation.uk/inheritance-tax-act-1984/schedule-8/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.