{
  "url": "https://openlegislation.uk/inheritance-tax-act-1984/schedule-9",
  "json_url": "https://openlegislation.uk/inheritance-tax-act-1984/schedule-9.json",
  "legislation": "ukpga/1984/51",
  "legislation_title": "Inheritance Tax Act 1984",
  "legislation_url": "https://openlegislation.uk/inheritance-tax-act-1984",
  "path": "schedule/9",
  "kind": "schedule",
  "number": "9",
  "heading": "REPEALS",
  "text": "Chapter\nShort title\nExtent of repeal\n1975 c. 7\nThe Finance Act 1975.\nSection 19(1).\nSections 20 to 47.\nIn section 49, subsections (3) and (5).\nSection 51.\nSchedule 4, except paragraph 38.\nSchedules 5, 6 and 7.\nSchedules 9 and 10.\nIn Schedule 12, paragraphs 1, 8(b) and 18(3).\n1976 c. 40.\nThe Finance Act 1976.\nSections 73 to 125.\nSection 132(3)(d).\nSchedules 10 to 14.\n1977 c. 36.\nThe Finance Act 1977.\nSections 52 and 53.\nSection 59(3)(d).\n1978 c. 42.\nThe Finance Act 1978.\nSections 64 to 74.\nSection 80(3)(d).\nIn Schedule 11, paragraph 3.\n1979 c. 14.\nThe Capital Gains Tax Act 1979.\nIn paragraph 8 of Schedule 7, in the Table, in entries relating to the Finance Act 1975.\nIn paragraph 9 of Schedule 7, in the Table, the entries relating to the Finance Act 1975, section 82 of and the Schedules to the Finance Act 1976, and section 64 of the Finance Act 1978.\n1979 c. 46.\nThe Ancient Monuments and Archaeological Areas Act 1979.\nIn Schedule 4, paragraph 15.\n1980 c. 17.\nThe National Heritage Act 1980.\nSection 12(1).\nIn section 12(2), the words from “(which” onwards.\nSection 13(1).\n1980 c. 48.\nThe Finance Act 1980.\nSections 85 to 87.\nSections 92 and 93.\nSection 94, except subsection (7).\nSection 118(5).\nSection 122(3)(b).\nSchedules 14 and 15.\n1981 c. 35.\nThe Finance Act 1981.\nSection 46(8).\nSections 92 to 95.\nSections 96(1) and (2).\nIn section 96(3), the words from the beginning to “and” at the end of paragraph (d), and in paragraph (e) the words from “for the” to “ “1981’ and”.”\nSections 97 to 106.\nIn section 135(1), the words “capital transfer tax”.\nSection 139(4).\nSchedules 13 and 14.\n1981 c. 54.\nThe Senior Courts Act 1981.\nIn Schedules 5, the entry relating to the Finance Act 1980.\n1981 c. 66.\nThe Compulsory Purchase (Vesting Declarations) Act 1981.\nIn Schedule 3, paragraph 2.\n1982 c. 39.\nThe Finance Act 1982.\nSections 90 to 127.\nSection 131.\nSection 157(4).\nIn Schedule 10, paragraphs 1(2), 2(2)(a) and (3), and 3(2)(a) and (b).\nSchedules 14 to 17.\n1982 c. 50.\nThe Insurance Companies Act 1982.\nIn Schedule 5, paragraph 28(a).\n1983 c. 20.\nThe Mental Health Act 1983.\nIn Schedule 4, paragraph 40.\n1983 c. 28.\nThe Finance Act 1983.\nSection 46(5).\nSection 47.\nIn Schedule 9, paragraphs 3 to 7.\n1983 c. 49.\nThe Finance (No. 2) Act 1983.\nSections 8 to 13.\nSection 16(3).\n1984 c. 43.\nThe Finance Act 1984.\nSection 96(8).\nSections 101 to 107.\nSection 128(4).\nIn Schedule 9, paragraph 14.\nIn Schedule 14, paragraph 16.\nIn Schedule 21, paragraphs 1 to 17, 19(b) and 20 to 26.\nIn Schedule 22, in paragraph 6, the words from “and paragraph” to “Act 1975”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 9: words substituted (1.10.2009) by Constitutional Reform Act 2005 (c. 4), ss. 59, 148, Sch. 11 para. 1(2); S.I. 2009/1604, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1984/51/schedule/9",
    "retrieved_at": "2026-10-29T10:01:12.914001+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}