Paragraph 24

In Group 11 of Schedule 6 to the M1Value Added Tax Act 1983—

(a)

in item 2, for the words from “section 32(3)(a)” onwards there shall be substituted the words “paragraph 1(3)(a) or (4), paragraph 3(4)(a), or the words following paragraph 3(4), of Schedule 5 to the Capital Transfer Tax Act 1984”; and

(b)

in item 3, for the words “section 78(4) of the Finance Act 1976” there shall be substituted the words “section 32(4) of the Capital Transfer Tax Act 1984”.

Annotations

Marginal citations

M1: 1983 c. 55.

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C1: Schedule 8as originally enacted in the Capital Transfer Tax Act 1984,in relation to capital transfer tax.