# Inheritance Tax Act 1984, Paragraph 4


In section 49(4) of the Finance 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”.

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Source: https://www.legislation.gov.uk/ukpga/1984/51/schedule/8/paragraph/4 (the official version)
Page: https://openlegislation.uk/inheritance-tax-act-1984/schedule-8/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.