Paragraph 3

(1)

In section 2 of the M1Land Charges Act 1972—

(a)

in subsection (4)(ii) 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 (5)(i) for the words “Part III of the Finance Act 1975 (capital transfer tax)” there shall be substituted the words “the Capital Transfer Tax Act 1984”.

(2)

In section 4(6) of that Act for the words “Part III of the Finance Act 1975” there shall be substituted the words “the Capital Transfer Tax Act 1984”.

Annotations

Marginal citations

M1: 1972 c. 61.

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C1: Schedule 8as originally enacted in the Capital Transfer Tax Act 1984,in relation to capital transfer tax.