OpenLegislation

Paragraph 4

In section 49(4) of the M1Finance Act 1975 after the words “paragraph 1 of Schedule 6 to this Act” there shall be inserted the words “or section 18 of the Capital Transfer Tax Act 1984”.

Annotations

Marginal citations

M1

1975 c. 7.

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Schedule 8as originally enacted in the Capital Transfer Tax Act 1984,in relation to capital transfer tax.