{
  "url": "https://openlegislation.uk/inheritance-tax-act-1984/schedule-n10",
  "json_url": "https://openlegislation.uk/inheritance-tax-act-1984/schedule-n10.json",
  "legislation": "ukpga/1984/51",
  "legislation_title": "Inheritance Tax Act 1984",
  "legislation_url": "https://openlegislation.uk/inheritance-tax-act-1984",
  "path": "schedule/n10",
  "kind": "schedule",
  "number": null,
  "heading": null,
  "text": "TABLE OF DERIVATIONS\nNote: The following abbreviations are used in this Table:—\n1975\n= The Finance Act 1975 (c. 7)\n1975 c. 21\n= The Criminal Procedure (Scotland) Act 1975 (c. 21)\n1976\n= The Finance Act 1976 (c. 40)\n1977\n= The Finance Act 1977 (c. 36)\n1978\n= The Finance Act 1978 (c. 42)\n1979 c. 14\n= The Capital Gains Tax Act 1979 (c. 14)\n1979 c. 46\n= The Ancient Monuments and Archaeological Areas Act 1979 (c. 46)\n1980\n= The Finance Act 1980 (c. 48)\n1980 c. 17\n= The National Heritage Act 1980 (c. 17)\n1981\n= The Finance Act 1981 (c. 35)\n1981 c. 54\n= The Supreme Court Act 1981 (c. 54)\n1981 c. 55\n= The Armed Forces Act 1981 (c. 55)\n1981 c. 61\n= The British Nationality Act 1981 (c. 61)\n1981 c. 66\n= The Compulsory Purchase (Vesting Declarations) Act 1981 (c. 66)\n1982\n= The Finance Act 1982 (c. 39)\n1982 c. 48\n= The Criminal Justice Act 1982 (c. 48)\n1982 c. 50\n= The Insurance Companies Act 1982 (c. 50)\n1983\n= The Finance Act 1983 (c. 28)\n1983 (No. 2)\n= The Finance (No. 2) Act 1983 (c. 49)\n1983 c. 20\n= The Mental Health Act 1983 (c. 20)\n1984\n= The Finance Act 1984 (c. 43)\nS.I. 1979/927\n= The Capital Transfer Tax (Northern Ireland Consequential Amendment) Order 1979\nS.I. 1979/1575 (N.I.14)\n= The Administration of Estates (Northern Ireland) Order 1979\nS.I. 1982/1585\n= The Capital Transfer Tax (Interest on Unpaid Tax) Order 1982\nS.I. 1983/879\n= The Transfer of Functions (Arts, Libraries and National Heritage) Order 1983\nS.I. 1984/703 (N.I.3)\n= The Fines and Penalties (Northern Ireland) Order 1984\nS.R.(N.I.) 1976/80\n= The Department (Transfer of Functions) Order (Northern Ireland) 1976\nProvision\nDerivation\n1\n1975 s.19(1).\n2(1)(2)\n1975 s.20(5), (6).\n(3)\n1975 s.51(2A); 1982 Sch.17, para.5.\n3(1)(2)\n1975 s.20(2), (3).\n(3)\n1975 s.20(7); 1978 s.74(1).\n(4)\n1975 s.51(2).\n4(1)\n1975 s.22(1).\n(2)\n1975 s.22(9).\n5(1)(2)\n1975 s.23(1), (2).\n(3)\n1975 Sch.10, para.1(1); 1984 Sch.21, para.16.\n(4)\n1975 s.51(1), Sch.10, para.1(2).\n(5)\n1975 Sch.10, para.1(3).\n6(1)\n1975 s.24(2).\n(2)\n1975 Sch.7, para.3(1).\n(3)\n1975 Sch.7, para.5(1).\n(4)\n1975 Sch.7, para.6.\n7(1)\n1975 s.37(1); 1981 s.93(1); 1983 Sch.9, para.3.\n(2)(3)\n1975 s.37(2), (3).\n8\n1982 s.91(1) to (4).\n9\n1980 s.85(3); 1982 s.91(5).\n10(1)(2)\n1975 s.20(4).\n(3)\n1975 s.20(4), (7); 1978 s.74(1).\n11\n1975 s.46.\n12\n1976 s.89(1) to (5).\n13(1)\n1976 s.90(1).\n(2)\n1976 s.90(3); 1978 Sch.11, para.3(1).\n(3)(4)\n1976 s.90(4); 1978 Sch.11, para.3(2).\n(5)\n1976 s.90(5)\n14\n1976 s.91(1), (2).\n15\n1976 s.92(1).\n16(1)\n1981 s.97(1).\n(2)\n1981 s.97(2); 1984 s.107(3).\n17\n1975 s.47(1B), (3); 1976 ss.121(1), 123(6); 1978 s.68(1).\n18(1)\n1975 Sch.6, para.1(1); 1976 s.94(2).\n(2)\n1975 Sch.6, para.1(2); 1976 s.94(3); 1982 s.92(1).\n(3)\n1975 Sch.6, para.15(1), (2).\n(4)\n1975 Sch.6, para.15(5).\n19(1) to (3)\n1975 Sch.6, para.2(1), (2); 1981 s.94(1).\n(4)\n1975 Sch.6, para.2(3).\n(5)\n1975 Sch.6, para.8.\n20(1)\n1975 Sch.6, para.4(1); 1980 s.86(3); 1981 s.94(2).\n(2)\n1975 Sch.6, para.4(2).\n(3)\n1975 Sch.6, para.8.\n21(1) to (4)\n1975 Sch.6, para.5(1) to (3).\n(5)\n1975 Sch.6, para.8.\n22(1) to (5)\n1975 Sch.6, para.6.\n(6)\n1975 Sch.6, para.8.\n23(1)\n1975 Sch.6, para.10(1).\n(2)\n1975 Sch.6, para.15(1), (2), (3)(a), (4)(b).\n(3)\n1975 Sch.6, para.15(3)(b), (4)(a).\n(4)\n1975 Sch.6, para.15(3)(bb)(bc), (4)(a); 1976 s.95(2).\n(5)\n1975 Sch.6, para.15(3)(c).\n(6)\n1975 Sch.6, para.10(3), 15(5).\n24(1)(2)\n1975 Sch.6, para.11(1), (2).\n(3)\n1975 Sch.6, para.15(1), (2), (3), (4); 1976 s.95(2).\n(4)\n1975 Sch.6, para.15(5).\n25(1)\n1975 Sch.6, para.12.\n(2)\n1975 Sch.6, para.15(1), (2), (3), (4), (5); 1976 s.95(2).\n26(1)\n1975 Sch.6, para.13(1).\n(2)\n1975 Sch.6, para.13(2); 1976 s.85.\n(3)\n1975 Sch.6, para.13(3); 1976 s.111(4).\n(4)\n1975 Sch.6, para.13(4); 1976 s.111(4).\n(5)(6)\n1975 Sch.6, para.13(5), (6).\n(7)\n1975 Sch.6, para.15(1), (2), (3), (4), (5); 1976 s.95(2).\n(8)(9)\n1975 Sch.6, para.13(7), (8).\n27\n1982 s.95(1), (2).\n28\n1978 s.67(1) to (6).\n29(1)\n1976 s.117(1).\n(2)\n1976 s.117(2), (6).\n(3)(4)\n1976 s.117(3), (4).\n(5)\n1976 s.117(5), (6); 1983 (No.2) s.9(2).\n30\n1976 s.76(1) to (4).\n31\n1976 s.77.\n32\n1976 s.78.\n33(1)\n1976 s.79(1); 1982 Sch.17, para.24(2).\n(2)\n1976 s.82A(5)(a); 1982 Sch.17, para.26.\n(3)(4)\n1976 s.79(3), (4).\n(5)\n1976 s.82A(1), (2), (3); 1982 Sch.17, para.26.\n(6)\n1976 s.82A(4); 1982 Sch.17, para.26.\n(7)\n1976 s.79(7).\n34(1)\n1976 s.80(1).\n(2)\n1976 s.80(2); 1982 Sch.17, para.25(2), (3).\n(3)\n1976 s.80(3); 1982 Sch.17, para.25(2), (3).\n(4)\n1976 s.80(4).\n35(1)\n(2)\n1976 s.83(3).\n(3)\n1976 s.83(4).\n36\n1975 Sch.6, para.16; 1976 s.96(2), Sch.11, para.5; 1982 s.95(3).\n37\n1975 Sch.6, paras.17, 18.\n38(1)\n1975 Sch.6, para.19(1); 1976 s.96(3).\n(2)\n1975 Sch.6, para.19(2).\n(3)\n1975 Sch.6, para.19(3); 1976 s.96(4).\n(4)\n1975 Sch.6, para.19(3A); 1976 s.96(4).\n(5)\n1975 Sch.6, para.19(3B); 1976 s.96(4).\n(6)\n1975 Sch.6, para.19(4).\n39\n1975 Sch.6, para.20.\n40\n1975 Sch.6, para.21.\n41\n1975 Sch.6, para.22; 1976 s.96(5).\n42(1)(2)\n1975 Sch.6, para.23(1), (2).\n(3)\n1975 Sch.6, para.23(3); 1976 s.96(6).\n(4)\n1975 Sch.6, para.22A(1), (2), (4); 1976 s.96(7).\n43(1) to (3)\n1975 Sch.5, para.1(1) to (3).\n(4)\n1975 Sch.5, para.1(4), (5); 1980 s.93(2)(a).\n(5)\n1975 Sch.5, para.1(10).\n44(1)\n1975 Sch.5, para.1(1), (6).\n(2)\n1975 Sch.5, para.1(8); 1982 Sch.17, para.16; 1984 Sch.21, para.10.\n45\n1975 Sch.5, para.1(1), (7).\n46\n1975 Sch.5, para.1(9); 1976 Sch.14, para.10; 1980 s.93(2)(b).\n47\n1975 s.51(1); 1980 s.93(1).\n48(1)\n1975 s.24(3); 1976 s.120(1); 1981 s.104(3).\n(2)\n1976 s.120(2); 1981 s.104(3).\n(3)\n1975 Sch.5, para.2(1).\n(4)\n1975 Sch.7, para.3(1), (2); 1982 Sch.17, para.19(2), (3).\n(5)\n1975 Sch.7, para.3(2A); 1978 s.72; 1982 Sch.17, para.19(4).\n(6)\n1975 Sch.7, para.3(2AA); 1984 s.104(2).\n(7)\n1975 Sch.7, para.3(4); 1982 Sch.17, para.19(5).\n49(1)\n1975 Sch.5, para.3(1).\n(2)\n1978 s.69(7).\n50(1) to (3)\n1975 Sch.5, para.3(2) to (4).\n(4)\n1975 Sch.5, para.3(4), (7).\n(5)(6)\n1975 Sch.5, para.3(5), (6).\n51(1)\n1975 Sch.5, para.4(1).\n(2)\n1975 s.46(5).\n(3)\n1975 Sch.5, para.4(10); 1983 Sch.9, para.5.\n52(1)\n1975 Sch.5, para.4(2).\n(2)\n1975 Sch.5, para.4(4).\n(3)(4)\n1975 Sch.5, para.4(9), (10).\n53(1)\n1975 Sch.5, para.4(11).\n(2)\n1975 Sch.5, para.4(3).\n(3)\n1975 Sch.5, para.4(5).\n(4)\n1975 Sch.5, para.4(6); 1976 s.110(2).\n(5)\n1975 Sch.5, para.4(5), (6); 1976 s.110(2); 1978 s.69(1); 1981 s.104(1).\n(6)\n1978 s.69(6).\n(7)(8)\n1978 s.69(8).\n54(1)\n1975 s.22(2).\n(2)\n1975 s.22(3); 1976 s.110(1).\n(3)\n1975 s.22(2), (3); 1976 s.110(1); 1978 s.69(1), (6); 1981 s.104(1).\n(4)\n1975 s.22(9).\n55(1)\n1975 s.23(3).\n(2)\n1975 s.20(4).\n56(1)\n1975 Sch.6, para.15(2A); 1981 s.104(2); 1982 s.95(2).\n(2)\n1975 Sch.6, para.15(4A); 1976 s.95(3); 1978 s.69(4).\n(3)\n1975 Sch.6, para.15(3)(ba), (4B); 1976 s.95(2); 1978 s.69(5); 1982 s.95(2).\n(4)\n1975 Sch.6, para.15(4B); 1978 s.69(5); 1982 s.95(2).\n(5)\n1978 s.69(6).\n(6)\n1976 s.117(1), (6).\n(7)\n1976 s.95(4); 1978 s.69(8).\n(8)\n1978 s.69(8).\n57(1) to (4)\n1981 s.94(3) to (6).\n(5)\n1982 s.95(1).\n58(1)(2)\n1982 s.102(1), (2).\n(3)\n1982 s.126(2).\n59(1)(2)\n1982 s.103(1), (2).\n(3)\n1982 s.103(3); 1982 c.50 Sch.5, para.28(a).\n60\n1982 s.104.\n61(1)\n1976 ss.82(11), 82A(7); 1982 s.105(1), Sch.17, para.26.\n(2) to (4)\n1982 s.105(2) to (4).\n62\n1982 s.106.\n63\n1976 s.82(6); 1982 s.126(1), Sch.17, para.26.\n64\n1982 s.107.\n65\n1982 s.108.\n66(1) to (4)\n1982 s.109(1) to (4).\n(5)\n1975 s.20(5); 1982 s.109(5).\n(6)\n1982 s.110(7), Sch.15, para.2.\n67(1)(2)\n1982 s.110(1), (2).\n(3)\n1975 s.20(5); 1982 s.110(3).\n(4)\n1975 s.20(5); 1982 s.110(3), Sch.15, para.3.\n(5) to (7)\n1982 s.110(4) to (6).\n68(1) to (3)\n1982 s.111(1) to (3).\n(4)\n1975 s.20(5); 1982 s.111(4).\n(5)\n1982 s.111(5).\n(6)\n1982 Sch.15, paras.4(1), 5, 6, to 8.\n69\n1982 s.112.\n70(1) to (6)\n1982 s.113(1) to (6).\n(7)\n1982 s.113(6A); 1984 s.102(1).\n(8)\n1982 s.113(7); 1984 s.102(2).\n(9)\n1982 s.113(8), Sch.15, paras.6 to 8.\n(10)\n1982 s.113(9).\n71(1) to (4)\n1982 s.114(1) to (4).\n(5)\n1982 s.114(5); 1984 s.102(1).\n(6) to (8)\n1982 s.114(6) to (8).\n72(1) to (4)\n1982 s.116(1) to (4).\n(5)\n1982 s.116(5); 1984 s.102(1).\n(6)\n1982 s.116(6).\n73(1)\n1982 s.118(1)(a).\n(2)\n1982 s.118(2), (4).\n(3)\n1982 s.118(3); 1984 s.102(1).\n74(1)\n1975 Sch.5, para.19(1) (pre-1981); 1981 s.103; 1982 s.118(1)(b).\n(2)\n1982 s.118(2), (4).\n(3)\n1982 s.118(3); 1984 s.102(1).\n(4)\n1975 Sch.5, para.19(4) (pre-1981); 1977 s.51(5); 1983 c.20 Sch.4, para.40.\n75\n1982 s.115.\n76(1)\n1982 s.119(1).\n(2)\n1975 Sch.6, para.13(7); 1976 s.111(4); 1982 s.119(2).\n(3) to (8)\n1982 s.119(3) to (8).\n77\n78(1)(2)\n1976 s.81(1), (2); 1982 Sch.17, para.26.\n(3)\n1976 ss.81(3), 82A(1) to (4), 83(3A); 1982 Sch.17, paras.26, 27.\n(4)\n1976 s.82A(5), (7); 1982 Sch.17, para.26.\n(5)\n1976 s.82A(6); 1982 Sch.17, para.26.\n(6)\n1976 s.81(4); 1982 Sch.17, para.26.\n79(1) to (7)\n1976 s.82(1) to (7); 1982 Sch.17, para.26.\n(8)(9)\n1976 s.82(9), (10); 1982 Sch.17, para.26.\n(10)\n1976 s.83(4).\n80(1)\n1982 s.120(1); 1984 Sch.21, para.25.\n(2)(3)\n1982 s.120(2), (3).\n81\n1982 s.121; 1984 s.101(1), Sch.21, para.25.\n82(1)\n1982 s.122(1); 1984 Sch.21, para.26.\n(2)(3)\n1982 s.122(2), (3).\n83\n1982 s.123; 1984 Sch.21, para.25.\n84\n1982 s.124; 1984 Sch.21, para.26.\n85\n1982 s.125.\n86(1)\n1975 Sch.5, para.17(1); 1982 s.98(2).\n(2)\n1975 Sch.5, para.17(1A); 1982 s.98(4).\n(3)\n1975 Sch.5, para.17(2); 1982 s.98(5).\n(4)\n1975 Sch.5, para.17(3); 1984 Sch.21, para.12.\n(5)\n1975 Sch.5, para.17(4A); 1976 s.107(2).\n87(1)\n1975 Sch.5, para.17A(1); 1976 s.108(1); 1982 s.98(6).\n(2)(3)\n1975 Sch.5, para.17A(2), (3); 1976 s.108(1).\n88(1)\n1975 Sch.5, para.18(1); 1978 s.71(2).\n(2)\n1975 Sch.5, para.18(2); 1978 s.71(1).\n89(1) to (3)\n1975 Sch.5, para.19(1) to (3); 1981 s.103.\n(4)\n1975 Sch.5, para.19(4); 1981 s.103; 1983 c.20 Sch.4, para.40.\n90\n1975 Sch.5, para.19A; 1976 s.109.\n91(1)\n1975 Sch.5, para.22(1); 1984 Sch.21, para.13.\n(2)\n1975 Sch.5, para.22(2).\n92\n1975 Sch.5, para.22A(1), (2); 1976 s.105(1).\n93\n1975 s.47(4).\n94(1)\n1975 s.39(1), (9).\n(2)\n1975 s.39(2); 1976 s.118(6).\n(3)\n1975 s.39(6A); 1976 s.118(1).\n(4)\n1975 s.39(4).\n(5)\n1975 Sch.6, para.8; 1976 s.118(8).\n95\n1975 s.39(8D); 1976 s.118(1).\n96\n1975 s.39(8A); 1976 s.118(1).\n97\n1975 s.39(8B); (8C); 1976 s.118(1).\n98(1)\n1975 s.39(5); 1976 s.118(7).\n(2)\n1975 s.39(6).\n99(1)\n1975 Sch.5, para.24(1); 1976 s.118(5); 1984 Sch.21, para.14(2).\n(2)\n1975 Sch.5, para.24(2); 1982 s.99(2).\n(3)\n1975 Sch.5, para.24(3).\n100\n1976 s.118(2), (3).\n101(1)\n1975 Sch.5, para.24(5); 1982 s.99(3); 1984 Sch.21, para.14(3).\n(2)\n1975 Sch.5, para.24(5A); 1982 s.99(4).\n102(1)\n1975 s.39(6), Sch.5, para.24(6); 1982 s.99(5).\n(2)\n1975 s.39(8).\n103(1)\n1976 Sch.10, para.1; 1982 Sch.17, para.30.\n(2)\n1976 Sch.10, para.13(1).\n(3)\n1976 Sch.10, para.3(1).\n104(1)\n1976 Sch.10, para.2(1), (1A); 1978 s.64(2); 1982 s.100(2); 1983 (No.2) s.10(1).\n(2)\n1976 Sch.10, para.2(2).\n105(1)\n1976 Sch.10, para.3(1); 1978 s.64(3); 1981 s.100(3).\n(2)\n1976 Sch.10, para.3(1A); 1978 s.64(4).\n(3)(4)\n1976 Sch.10, para.3(2), (3).\n(5)\n1976 Sch.10, para.3(5).\n(6)\n1976 Sch.10, para.3(6); 1981 s.100(4).\n106\n1976 Sch.10, para.4(1).\n107(1)\n1976 Sch.10, para.4(1).\n(2)(3)\n1976 Sch.10, para.4(2), (3).\n(4)\n1976 Sch.10, para.4(5); 1978 s.64(5); 1979 c.14 Sch.7, para.9.\n108\n1976 Sch.10, para.4(4).\n109\n1976 Sch.10, para.5.\n110\n1976 Sch.10, para.6.\n111\n1976 Sch.10, para.7.\n112\n1976 Sch.10, para.8.\n113\n1976 Sch.10, para.3(4).\n114(1)\n1976 Sch.10, para.10; 1981 s.96(3)(d).\n(2)\n1976 Sch.10, para.11.\n115(1)\n1981 Sch.14, para.1(1); 1982 Sch.17, para.34.\n(2)(3)\n1981 Sch.14, para.1(2), (3).\n(4)\n1984 s.107(1).\n(5)\n1981 Sch.14, para.1(4).\n116(1)\n1981 Sch.14, para.2(1).\n(2)\n1981 Sch.14, para.2(2); 1983 (No.2) s.10(2).\n(3)\n1981 Sch.14, para.2(3).\n(4)\n1981 Sch.14, para.2(4); 1983 (No.2) s.10(2).\n(5) to (7)\n1981 Sch.14, para.2(5) to (7).\n117\n1981 Sch.14, para.3.\n118\n1981 Sch.14, para.4.\n119\n1981 Sch.14, para.5.\n120(1)\n1981 Sch.14, para.7.\n(2)\n1981 Sch.14, para.6.\n121\n1981 Sch.14, para.8.\n122(1)(2)\n1981 Sch.14, para.9.\n(3)\n1981 Sch.14, para.10.\n123(1)\n1981 Sch.14, para.11.\n(2) to (4)\n1981 Sch.14, para.12.\n(5)\n1981 Sch.14, para.13.\n124\n1981 Sch.14, para.14.\n125(1)\n1975 Sch.9, paras.1(1), 5(1); 1981 s.96(3)(a).\n(2)\n1975 Sch.9, para.1(1).\n(3)\n1975 Sch.9, para.1(2).\n126(1)\n1975 Sch.9, para.2(1).\n(2)(3)\n1975 Sch.9, para.2(3), (4).\n127(1)\n1975 Sch.9, para.3(1).\n(2)\n1975 Sch.9, para.3(2); 1978 s.65(1).\n128\n1975 Sch.9, para.3(1).\n129\n1975 Sch.9, para.4.\n130(1)\n1975 Sch.9, para.6(1).\n(2)\n1975 Sch.9, para.6(2); 1976 s.75.\n131(1)\n1976 s.99(1).\n(2)\n1976 s.99(2), (3).\n(3)\n1976 s.99(6).\n132(1)\n1976 s.99(4).\n(2)\n1976 s.99(7).\n133\n1976 Sch.12, para.2.\n134\n1976 Sch.12, para.3.\n135(1)(2)\n1976 Sch.12, para.4(1), (2); 1979 c.14 Sch.7, para.9.\n(3) to (5)\n1976 Sch.12, para.4(3) to (5).\n136\n1976 Sch.12, para.5.\n137\n1976 Sch.12, para.6.\n138(1)\n1976 Sch.12, para.7(1).\n(2)\n1976 Sch.12, para.7(2); 1979 c.14 Sch.7, para.9.\n139(1) to (3)\n1976 Sch.12, para.8.\n(4)\n1976 Sch.12, para.9.\n140(1)\n1976 Sch.12, para.1.\n(2)\n1976 s.99(5).\n141\n1981 s.101(1) to (7).\n142(1) to (4)\n1978 s.68(1) to (4).\n(5)(6)\n1978 s.68(5).\n(7)\n1978 s.68(4); 1980 s.93(3).\n143\n1975 s.47(1B); 1976 s.121(1).\n144\n1975 s.47(1A), (1AA); 1976 s.121(1); 1982 Sch.17, para.4; 1984 s.103.\n145\n1975 s.47(3).\n146(1) to (5)\n1976 s.122(1) to (5).\n(6)\n1976 s.122(6); 1982 Sch.17, para.29.\n(7)\n1976 s.122(7).\n(8)\n1976 s.122(7A); 1980 s.92.\n(9)\n1976 s.122(8A); S.I. 1979/927.\n147(1) to (4)\n1976 s.123(1) to (4).\n(5) to (9)\n1976 s.123(7) to (11).\n148(1)\n1976 s.86(1); 1981 s.93(2).\n(2) to (4)\n1976 s.86(2) to (4).\n(5)\n1976 s.86(6); 1980 s.87(2); 1981 s.96(3)(b).\n149(1)\n1976 s.87(1); 1981 s.93(3).\n(2) to (4)\n1976 s.87(2) to (4).\n(5)\n1976 s.87(5); 1980 s.87(3).\n(6)\n1976 s.87(5A); 1980 s.87(4); 1981 s.96(3)(c).\n(7)\n1976 s.87(6).\n(8)(9)\n1976 s.87(8), (9).\n150\n1976 s.88(1), (2).\n151(1)\n1975 Sch.5, para.16(1); 1976 Sch.14, para.18.\n(2) to (4)\n1975 Sch.5, para.16(2) to (4).\n(5)\n1975 Sch.5, para.16(6); 1982 Sch.17, para.17.\n152\n1975 Sch.7, para.2.\n153(1)\n1975 Sch.7, para.4(1).\n(2)\n1975 Sch.7, para.4(2); 1984 Sch.21, para.15.\n(3)(4)\n1975 Sch.7, para.4(3), (4).\n154(1)(2)\n1975 Sch.7, para.1(1), (2).\n(3)\n1981 c.55 Sch.5, saving.\n155(1)\n1975 Sch.7, para.6(1), (2); 1981 c.61, s.51(3).\n(2) to (6)\n1975 Sch.7, para.6(3) to (7).\n(7)\n1975 Sch.7, para.6(9).\n156\n1981 s.135; 1982 s.100.\n157\n1982 s.96(1) to (5).\n158\n1975 Sch.7, para.7.\n159\n1975 Sch.7, para.8; 1976 s.125.\n160\n1975 s.38(1).\n161(1)\n1975 Sch.10, para.7(1).\n(2)\n1975 Sch.10, para.7(2); 1976 s.103(1).\n(3) to (5)\n1975 Sch.10, para.7(3) to (5).\n162(1)\n1975 Sch.10, para.1(5).\n(2)\n1975 Sch.10, para.1(4).\n(3)\n1975 Sch.10, para.1(2).\n(4)\n1975 Sch.10, para.2.\n(5)\n1975 Sch.10, para.3.\n163(1)\n1975 Sch.10, para.5(1); 1984 Sch.21, para.17.\n(2)(3)\n1975 Sch.10, para.5(2), (3).\n164\n1975 s.51(1); Sch.10, para.6.\n165(1)\n1975 Sch.10, para.4(1); 1979 c.14 Sch.7, paras.8, 9.\n(2)\n1975 Sch.10, para.4(2); 1982 Sch.17, para.20.\n(3)\n1984 Sch.14, para.16.\n166\n1975 Sch.10, para.10.\n167(1)\n1975 Sch.10, para.11(1).\n(2)\n1975 Sch.10, para.11(2); 1976 ss.86(7), 87(5B); 1978 s.73(1); 1980 s.87(2), (4).\n(3)(4)\n1975 Sch.10, para.11(3), (4).\n(5)\n1975 Sch.10, para.11(5); 1982 Sch.17, para.22.\n168\n1975 Sch.10, para.13.\n169(1)\n1975 Sch.10, para.12(1).\n(2)\n1975 Sch.10, para.12(2); 1984 s.107(2).\n170\n1975 Sch.10, para.8.\n171(1)\n1975 Sch.10, para.9(1)(a).\n(2)\n1975 Sch.10, para.9(2); 1976 s.118(9).\n172\n1975 Sch.10, para.9(1)(b).\n173\n1975 Sch.10, para.9(1)(d).\n174(1)\n1975 Sch.10, para.9(1)(e),(f); 1984 s.96(8), Sch.9, para.14.\n(2)\n1975 s.51(1), Sch.10, para.9(2A); 1976 s.100(1).\n175\n1975 Sch.10, para.9(1)(c).\n176\n1975 Sch.10, para.9A; 1976 s.102(1); 1982 Sch.17, para.21.\n177(1)\n1981 s.98(1).\n(2)\n1982 s.97(1).\n(3)\n1981 s.98(1); 1982 s.97(1).\n(4)\n1982 s.97(2).\n178(1)\n1975 s.51(1), Sch.10, para.14(1).\n(2)\n1976 s.104.\n(3)\n1975 Sch.10, para.14(2).\n(4)\n1975 Sch.10, para.19.\n(5)\n1975 Sch.10, para.21.\n179(1)\n1975 Sch.10, para.15.\n(2)\n1975 Sch.10, para.16.\n(3)\n1975 Sch.10, para.20.\n180(1)\n1975 Sch.10, para.17.\n(2)(3)\n1975 Sch.10, para.18(1), (2).\n181\n1975 Sch.10, para.25.\n182\n1975 Sch.10, para.26.\n183(1)(2)\n1975 Sch.10, para.27(1), (2); 1979 c.14 Sch.7, para.9.\n(3) to (6)\n1975 Sch.10, para.27(3) to (6).\n184\n1975 Sch.10, para.24.\n185(1)(2)\n1975 Sch.10, para.28(1), (2).\n(3)\n1975 Sch.10, para.18(2).\n186\n1975 Sch.10, para.23.\n187(1)\n1975 Sch.10, para.29(1); 1979 c.14 Sch.7, para.9.\n(2) to (6)\n1975 Sch.10, para.29(2) to (6).\n188\n1975 Sch.10, para.30.\n189\n1975 Sch.10, para.22.\n190(1)\n1975 s.51(1), Sch.10, para.31(1); 1976 s.101(2), Sch.13.\n(2)\n1975 Sch.10, para.32(4); 1976 s.101(2), Sch.13.\n(3)\n1975 Sch.10, para.31(2); 1976 s.101(2), Sch.13.\n(4)\n1975 Sch.10, para.39; 1976 s.101(2), Sch.13.\n191\n1975 Sch.10, para.32(1) to (3); 1976 s.101(2), Sch.13.\n192\n1975 Sch.10, para.37; 1976 s.101(2), Sch.13.\n193\n1975 Sch.10, para.33; 1976 s.101(2), Sch.13.\n194(1)\n1975 Sch.10, para.34(1); 1976 s.101(2), Sch.13.\n(2)\n1975 Sch.10, para.34(2); 1976 s.101(2), Sch.13; 1979 c.14 Sch.7, para.9.\n195\n1975 Sch.10, para.35; 1976 s.101(2), Sch.13.\n196\n1975 Sch.10, para.36; 1976 s.101(2), Sch.13.\n197\n1975 Sch.10, para.38; 1976 s.101(2), Sch.13.\n198(1) to (3)\n1975 Sch.10, para.40(1) to (3); 1976 s.101(2), Sch.13.\n(4)\n1975 Sch.10, para.40(4); 1976 s.101(2), Sch.13; 1981 c.66 Sch.3, para.2.\n199(1)\n1975 s.25(2), (9).\n(2)\n1975 s.25(4).\n(3)\n1975 s.26(1).\n(4)\n1975 s.25(6).\n(5)\n1975 s.25(10).\n200(1)\n1975 s.25(5).\n(2)\n1975 s.26(1).\n(3)\n1975 s.25(5).\n(4)\n1975 s.25(6), (10).\n201(1)\n1975 s.25(3); 1982 Sch.17, para.1.\n(2)\n1975 s.25(4).\n(3)\n1976 Sch.14, para.20.\n(4)\n1975 Sch.5, para.1(8).\n(5)\n1975 s.25(9); 1982 Sch.17, para.2.\n(6)\n1975 s.25(10).\n202(1)\n1975 s.39(3), Sch.5, para.24(1); 1984 Sch.21, para.14(2).\n(2)\n1975 s.39(3)(a), (b).\n(3)\n1975 s.39(3)(c).\n(4)\n1975 s.26(2); 1984 Sch.21, para.3(b).\n203(1)\n1975 s.25(8); 1976 s.119(1).\n(2) to (4)\n1976 s.119(2) to (4).\n204(1) to (4)\n1975 s.27(1) to (4).\n(5)\n1975 s.27(5); 1981 s.46(8).\n(6)(7)\n1975 s.27(6), (7).\n205\n1975 s.25(1).\n206\n1975 s.26(3).\n207(1)\n1976 s.78(2), (3).\n(2)\n1976 s.78(3); 1977 s.53.\n(3)\n1976 s.82(8); 1982 Sch.17, para.26.\n(4)\n1975 ss.32(1), 34(3).\n(5)\n1975 ss.32(2), 34(4); 1977 s.53.\n208\n1975 Sch.9, para.2(2).\n209(1)\n1975 s.26(4).\n(2)(3)\n1976 s.123(5).\n210\n1975 Sch.5, para.16(3).\n211(1)(2)\n1975 s.28(1); 1983 (No.2) s.13(1).\n(3)\n1975 s.28(1A); 1983 (No.2) s.13(1).\n(4)\n1975 s.28(8); 1983 (No.2) s.13(2).\n212(1) to (3)\n1975 s.28(3) to (5).\n(4)\n1975 s.28(8); 1983 (No.2) s.13(2).\n213\n1975 s.28(2).\n214(1)(2)\n1975 s.28(6), (7).\n(3)\n1975 s.28(8); 1983 (No.2) s.13(2).\n215\n1975 Sch.4, para.1.\n216(1)\n1975 Sch.4, para.2(1); 1976 Sch.14, para.4; 1982 Sch.17, para.7.\n(2)\n1975 Sch.4, para.2(2A); 1980 s.94(4); 1983 Sch.9, para.4.\n(3)(4)\n1975 Sch.4, para.2(2), (3); 1982 Sch.17, para.7.\n(5)\n1975 Sch.4, para.2(4); 1980 s.94(5).\n(6)\n1975 Sch.4, para.2(5); 1980 s.94(6).\n(7)\n1975 Sch.4, para.2(7); 1976 Sch.11, para.3; 1982 Sch.17, para.7.\n217\n1975 Sch.4, para.3.\n218(1)(2)\n1975 Sch.4, para.4(1), (2).\n(3)\n1975 Sch.4, para.4(3); 1982 Sch.17, para.8.\n219\n1975 Sch.4, para.5.\n220(1)\n1975 Sch.4, para.11(1).\n(2)\n1975 Sch.4, para.11(2); 1975 c.21 ss.289F(1), (8), 289G(1) to (5); 1982 c.48 ss.37, 38(1), (6), (8), 46(1), (4)(a), 54; S.I. 1984/703 (N.I. 3) Arts. 5, 6.\n221(1) to (5)\n1975 Sch.4, para.6(1) to (5).\n(6)\n1975 Sch.4, para.6(6); 1976 Sch.14, para.5; 1984 Sch.21, para.6.\n222\n1975 Sch.4, para.7.\n223\n1975 Sch.4, para.8.\n224\n1975 Sch.4, para.9.\n225(1)\n1975 Sch.4, para.10(1).\n(2)\n1975 Sch.4, para.10(2); 1984 Sch.22, para.6.\n(3) to (6)\n1975 Sch.4, para.10(3) to (6).\n(7)\n1984 s.124(2).\n226(1) to (3)\n1975 Sch.4, para.12(1) to (3).\n(4)\n1975 Sch.4, para.12(4); 1976 Sch.11, para.3; 1982 Sch.17, para.10.\n(5)(6)\n1975 Sch.4, para.12(5), (6).\n227(1)\n1975 Sch.4, paras.13(1), (5), 14(1), (4); 1982 Sch.17, paras.11, 12; 1983 (No.2) s.11(1).\n(2)\n1975 Sch.4, paras.13(1), 14(1).\n(3)\n1975 Sch.4, paras.13(1), (6), 14(1), (5).\n(4)\n1975 Sch.4, paras.13(4), 14(3).\n(5)\n1975 Sch.4, paras. 13(6), 14(5).\n(6)\n1975 Sch.4, para.14(3).\n(7)\n1975 Sch.4, para.14(1), (2), (6); 1984 Sch.21, para.7.\n228(1)\n1975 Sch.4, para.13(1), (6); 1982 Sch.17, para.11.\n(2)\n1975 Sch.4, para.13(2).\n(3)\n1975 Sch.4, para.13(3), (6); 1983 (No.2) s.11(2).\n(4)\n1975 Sch.4, para.13(8).\n229\n1975 Sch.4, para.15; 1983 (No.2) s.11(1).\n230(1)\n1975 Sch.4, paras. 17(1), 19(6); 1980 c.17 ss.12(1)(a), 13(1); S.I. 1983/879 Sch.2, para.1(2).\n(2)\n1975 Sch.4, para.17(2).\n(3)\n1975 Sch.4, para.17(3); 1979 c.46 Sch.4, para.15; 1980 c.17 s.12(1)(b); S.I. 1983/879 Sch.2, para.1(3); S.R. (N.I.) 1976/80.\n(4)\n1975 Sch.4, para.17(4); 1976 s.124; 1980 c.17 s.12(1)(b); S.I. 1983/879 Sch.2, para.1(4).\n(5)\n1975 Sch.4, para.17(5); 1980 c.17 s.12(1)(d); S.I. 1983/879 Sch.2, para.1(5).\n231(1)\n1975 Sch.4, para.18(1).\n(2)\n1975 Sch.4, para.19(6); 1980 c.17 s.13(1).\n(3)\n1975 Sch.4, para.18(2).\n232\n1975 Sch.4, para.27.\n233(1)\n1975 Sch.4, para.19(1); 1976 s.83(5), Sch.11, para.3; 1982 Sch.17, para.13.\n(2)\n1975 Sch.4, para.19(1); S.I. 1982/1585.\n(3)(4)\n1975 Sch.4, para.19(4), (5).\n234(1)(2)\n1975 Sch.4, para.16(1), (2); 1981 s.96(2).\n(3)\n1975 Sch.4, para.16(3).\n235\n1975 Sch.4, para.19(3), (4).\n236(1)\n1975 Sch.4, para.19(2).\n(2)\n1976 s.122(8), (8A); S.I. 1979/927.\n(3)\n1976 ss.87(7), 88(3), 122(8).\n(4)\n1976 s.123(2), (4); 1984 Sch.21, para.22.\n237(1)\n1975 Sch.4, para.20(1); 1982 Sch.17, para.14.\n(2) to (6)\n1975 Sch.4, para.20(2) to (6).\n238(1)\n1975 Sch.4, para.21(1), (4).\n(2)(3)\n1975 Sch.4, para.21(2), (3).\n239(1) to (3)\n1975 Sch.4, para.25(1) to (3).\n(4)\n1975 Sch.4, para.25(4); 1978 s.68(6).\n(5)\n1975 Sch.4, para.25(5), 1976 Sch.14, para.7; 1982 Sch.17, para.15.\n240(1)(2)\n1975 Sch.4, para.23(1), (2).\n(3)\n1975 Sch.4, para.23(3); 1984 s.105(1).\n241\n1975 Sch.4, para.24.\n242\n1975 Sch.4, para.22.\n243\n1975 Sch.4, para.22A; 1984 s.106(1).\n244\n1975 Sch.4, para.22B; 1984 s.106(1).\n245\n1975 Sch.4, para.28.\n246\n1975 Sch.4, para.29.\n247\n1975 Sch.4, para.30.\n248\n1975 Sch.4, para.31.\n249\n1975 Sch.4, para.32.\n250\n1975 Sch.4, para.33.\n251\n1975 Sch.4, para.35.\n252\n1975 Sch.4, para.34.\n253\n1975 Sch.4, para.37.\n254(1)\n1975 Sch.4, para.36.\n(2)\n1975 Sch.4, para.36A; 1984 s.106(2).\n255\n1975 Sch.4, para.26.\n256(1)\n1980 s.94(1).\n(2)\n1980 s.94(2); 1981 c.54 Sch.5.\n(3)\n1980 s.94(3).\n(4)\n1980 s.94(9).\n257(1)(2)\n1975 Sch.4, para.39(1), (2).\n(3)\n1975 Sch.4, para.39(3); S.I. 1979/1575 (N.I. 14) Sch.2, para.12.\n258\n1975 Sch.4, para.41.\n259\n1975 Sch.4, para.42(2).\n260\n1975 Sch.4, para.42(1).\n261\n1975 Sch.4, para.40.\n262\n1975 s.40.\n263\n1975 s.42.\n264(1)\n1976 s.114(1).\n(2)(3)\n1976 s.114(2), (3); 1981 s.93(4).\n(4)(5)\n1976 s.114(3A), (3B); 1981 s.93(4).\n(6)(7)\n1976 s.114(4), (5).\n(8)\n1976 s.114(6); 1981 s.93(5); 1983 Sch.9, para.7.\n(9)\n1976 s.114(7).\n265\n1975 s.43(1).\n266(1)\n1975 s.43(2).\n(2)(3)\n1975 s.43(3), (4); 1976 s.113(1).\n(4)\n1975 s.43(5); 1976 s.113(1); 1982 Sch.17, para.3.\n267(1)\n1975 s.45(1); 1984 Sch.21, para.4.\n(2)\n1975 Sch.7, paras. 3(3), 5(2), 7(6).\n(3)\n1975 s.45(1), Sch.5, para.2(2); 1982 ss.108(8), 122(4).\n(4)\n1975 s.45(2).\n268\n1975 s.44.\n269(1) to (3)\n1975 Sch.4, para.13(7); 1976 Sch.10, para.13(2); 1981 Sch.14, para.15.\n(4)\n1975 Sch.4, para.13(7); 1976 Sch.10, para.13(2); 1978 s.66(1), (2); 1981 Sch.14, para.15.\n270\n1975 s.51(4); 1979 c.14 Sch.7, paras.8(a), 9.\n271\n1975 s.51(5); 1982 Sch.17, para.6.\n272\n1975 s.51(1); 1984 Sch.21, para. 5(b) (“land”); 1975 s.59(2) (“the Taxes Act”).\n273 to 278\nSch.1\n1975 s.37(3); 1984 s.101.\nSch.2 para. 1\n1980 Sch.15, para.1.\n2\n1980 Sch.15, para.2.\n3\n1980 Sch.15, para.2A; 1982 Sch.17, para.31; 1984 Sch.21, para.23.\n4\n1980 Sch.15, para.4.\n5\n1980 Sch.15, para.5; 1984 Sch.21, para.23.\n6\n1980 Sch.15, para.6; 1982 Sch.17, para.32; 1984 Sch.21, para.23.\n7\n1980 Sch.15, para.7.\nSch.3\n1975 Sch.6, para.12; 1980 s.118(5); 1983 s.46(5).\nSch.4 para. 1(1)\n1982 s.93(1).\n(2)\n1982 s.93(9).\n(3)\n1982 s.94(5).\n2(1)\n1982 s.93(2).\n(2)(3)\n1982 s.94(1).\n3(1)\n1982 s.93(3).\n(2) to (4)\n1982 s.94(2) to (4).\n(5)\n1982 s.94(6).\n4\n1982 s.93(4), (5).\n5 to 7\n1982 s.93(6) to (8).\n8 to 15\n1982 Sch.16, paras. 2 to 9.\n16 to 18\n1982 Sch.16, para.1.\nSch.5 para. 1\n1975 s.32.\n2(1)\n1975 s.33(1).\n(2)\n1975 s.33(3); 1976 s.83(2).\n(3), (4)\n1975 s.33(4), (5).\n3(1) to (4)\n1975 s.34(3) to (6).\n(5)\n1975 s.34(9).\n4\n1975 s.34(8); 1976 s.83(2).\n5(1)\n1975 s.31(2).\n(2)\n1975 s.34(2).\n(3)\n1975 s.31(3).\n6\n1976 s.83(2).\nSch.6 para. 1\n1975 s.49(5), Sch.12, para.1.\n2\n1975 s.22(4), Sch.5, para.4(7); 1984 Sch.21, paras. 1, 11.\n3\n1975 Sch.5, para.23.\n4(1)\n1976 s.83(6).\n(2)\n1976 s.83(3A), (7); 1982 Sch.17, para.27.\n(3)\n1976 s.83(7).\n(4)(5)\n1976 s.83(8), (9).\nTABLE OF DESTINATIONS\n(Showing where the corresponding provisions of the original capital transfer tax legislation can be found in the 1984 consolidation Act known generally for the purposes of this volume as the Inheritance Tax Act 1984).\nSection of Act\nSection of 1984 Act\nSection of Act\nSection of 1984 Act\nF.A. 1975 (1975 c. 7)\nF.A. 1975—continued\nSection\n28(6)(7)\n214(1)(2)\n19(1)\n1\n(8)\n211(4), 212(4),\n(2)\n214(3)\n20(1)\n29\n(2)(3)\n3(1)(2)\n(4)\n10, 55(2)\n30\n(5)\n2(1), 66(5),\n31(1)\n67 (3)(4), 68(4)\n(2)(3)\nSch.5, para.5(1),\n(6)\n2(2)\n(3)\n(7)\n3(3), 10(3)\n(4)\n21\n32\n207(4)(5), Sch.5, para.1\n22(1)\n4(1)\n(2)\n54(1)(3)\n33(1)\nSch.5, para.2(1)\n(3)\n54(2)(3)\n(2)\n(4)\nSch.6, para.2\n(3)-(5)\nSch.5, para.2(2)-(4)\n(5)-(8)\n(9)\n4(2), 54(4)\n34(1)\n(2)\nSch.5, para.5(2)\n23(1)(2)\n5(1)(2)\n(3)(4)\n207(4)(5), Sch.5, para.3(1)(2)\n(3)\n55(1)\n24(1)\n(5)(6)\nSch.5, para.3(3)(4)\n(2)\n6(1)\n(3)\n48(1)\n(7)\n(8)\nSch.5, para.4\n25(1)\n205\n(9)\nSch.5, para.3(5)\n(2)\n199(1)\n(3)\n201(1)\n35\n(4)\n199(2), 201(2)\n36\n(5)\n200(1)(3)\n(6)\n199(4), 200(4)\n37(1)\n7(1)\n(7)\n(2)\n7(2)\n(8)\n203(1)\n(3)\n7(3), Sch.1\n(9)\n199(1), 201(5)\n38(1)\n160\n(10)\n199(5), 200(4), 201(6)\n(2)\n26(1)\n199(3), 200(2)\n39(1)\n94(1)\n(2)\n202(4)\n(2)\n94(2)\n(2A)\n(3)\n202(1)-(3)\n(3)\n206\n(4)\n94(4)\n(4)\n209(1)\n(5)\n98(1)\n(6)\n98(2), 102(1)\n27\n204\n(6A)\n94(3)\n(7)\n28(1)(1A)\n211(1)-(3)\n(8)\n102(2)\n(2)\n213\n(8A)\n96\n(3)-(5)\n212(1)-(3)\n(8B)(8C)\n97(1)(2)\n(8D)\n95\n(9)\n94(1)\nF.A. 1975—continued\nF.A. 1975—continued\nSection 40\n262\nSch.4 para. 7\n222\n41\n8\n223\n9\n224\n42\n263\n10\n225\n43(1)\n265\n11(1)\n220(1)\n(2)\n266(1)\n(2)\n220(2)\n(3)(4)\n266(2)(3)\n12(1)(2)\n226(1)(2)\n(5)\n266(4)\n(3)\n226(3)\n(4)\n226(4)\n44\n268\n(5)(6)\n226(5)(6)\n45(1)\n267(1)(3)\n13(1)\n227(1)(2)(3), 228(1)\n(2A)\n(2)\n228(2)\n(3)\n(3)\n228(3)\n(4)\n227(4)\n46\n11, 51(2)\n(5)\n227(1)\n47(1)\n(6)\n227(3), (5), 228(1)(3)\n(1A)\n144\n(1AA)\n144\n(7)\n269\n(1B)\n17, 143\n(8)\n228(4)\n(2)\n14(1)\n227(1)(2)(3)(7)\n(3)\n17, 145\n(2)\n227(7)\n(4)\n93\n(3)\n227(4)(6)\n(5)\n(4)\n227(1)\n49(1)(2)\n(5)\n227(3)(5)\n(3)\n(6)\n227(7)\n(4)\n15\n229\n(5)\nSch.6, para.1\n16(1)(2)\n234(1)(2)\n(3)\n234(3)\n51(1)\n272, 47, 5(4), 164, 174(2), 178(1), 190(1)\n(4)\n(5)-(7)\n17(1)\n230(1)\n(2)\n3(4)\n(2)\n230(2)\n(2A)\n2(3)\n(3)\n230(3)\n(3)\n(4)\n230(4)\n(4)\n270\n(5)\n230(5)\n(5)\n271\n18(1)\n231(1)\n(2)\n231(3)\nSch.4 para. 1\n215\n19(1)\n233(1)(2)\n2(1)\n216(1)\n(2)\n236(1)\n(2)\n216(3)\n(3)\n235(1)\n(2A)\n216(2)\n(4)\n233(3), 235(2)\n(3)\n216(4)\n(5)\n233(4)\n(4)\n216(5)\n(6)\n230(1), 231(2)\n(5)\n216(6)\n20(1)\n237(1)\n(6)\n(2)-(6)\n237(2)-(6)\n(7)\n216(7)\n21(1)-(3)\n238(1)-(3)\n3\n217\n(4)\n238(1)\n4(1)(2)\n218(1)(2)\n22\n242\n(3)\n218(3)\n22A\n243\n5\n219\n22B\n244\n6(1)-(5)\n221(1)-(5)\n23(1)(2)\n240(1)(2)\n(6)\n221(6)\n(3)\n240(3)\n24\n241\nF.A. 1975—continued\nF.A. 1975—continued\nSch.4 para. 25(1)-(3)\n239(1)-(3)\nSch.5 para. 5\n(4)\n239(4)\n6-15\n(5)\n239(5)\n16(1)\n151(1)\n26\n255\n(2)\n151(2)\n27\n232\n(3)\n151(3), 210\n28\n245\n(4)\n151(4)\n29\n246\n(5)\n30\n247\n(6)\n151(5)\n31\n248\n17(1)\n86(1)\n32\n249\n(1A)\n86(2)\n33\n250\n(2)\n86(3)\n34\n252\n(3)\n86(4)\n35\n251\n(4)\n36\n254(1)\n(4A)\n86(5)\n36A\n254(2)\n(5)-(9)\n37\n253\n17A(1)\n87(1)\n38(1)\n(2)(3)\n87(2)(3)\n(2)\n18(1)\n88(1)\n(3)\n(2)\n88(2)\n(4)\n(3)\n39(1)(2)\n257(1)(2)\n19(1)-(3)\n89(1)-(3)\n(3)\n257(3)\n(4)\n89(4)\n40\n261\n19A\n90\n41\n258\n20\n42(1)\n260\n21\n(2)\n259\n22\n91\n43\n22A(1)(2)\n92(1)(2)\n44\n(3)\n23\nSch.6, para.3\nSch.5 para. 1(1)\n43(1), 44(1), 45\n24(1)\n99(1), 202(1)\n(2)(3)\n43(2)(3)\n(2)\n99(2)\n(4)(5)\n43(4)\n(3)\n99(3)\n(6)\n44(1)\n(4)\n(7)\n45\n(5)\n101(1)\n(8)\n44(2), 201(4)\n(5A)\n101(2)\n(9)\n46\n(6)\n102(1)\n(10)\n43(5)\n2(1)\n48(3)\nSch.6 para. 1(1)\n18(1)\n(2)\n267(3)\n(2)\n18(2)\n3(1)\n49(1)\n(3)(4)\n(2)(3)\n50(1)(2)\n2(1)\n19(1)\n(4)\n50(3)(4)\n(2)\n19(2)(3)\n(5)(6)\n50(5)(6)\n(3)\n19(4)\n(7)\n50(4)\n3\n4(1)\n51(1)\n4(1)\n20(1)\n(2)\n52(1)\n(2)\n20(2)\n(3)\n53(2)\n5\n21(1)-(4)\n(4)\n52(2)\n6\n22(1)-(5)\n(5)\n53(3)(5)\n7\n(6)\n53(4)(5)\n8\n19(5), 20(3), 21(5), 22(6), 94(5)\n(7)\nSch.6, para.2\n(8)\n(9)\n52(3)\n9\n(10)\n51(3), 52(4)\n10(1)\n23(1)\n(11)\n53(1)\n(2)\n(3)\n23(6)\nF.A. 1975—continued\nF.A. 1975—continued\nSch.6 para. 10(4)(5)\nSch.7 para. 3(2AA)\n48(6)\n11(1)\n24(1)\n(2B)\n(1A)\n(3)\n267(2)\n(2)\n24(2)\n(4)\n48(7)\n12(1)\n25(1), Sch.3\n4\n153\n(2)\n5(1)\n6(3)\n13(1)\n26(1)\n(2)\n267(2)\n(1A)\n6(1)(2)\n6(4), 155(1)\n(2)\n26(2)\n(3)-(7)\n155(2)-(6)\n(3)(4)\n26(3)(4)\n(8)\n(5)(6)\n26(5)(6)\n(9)\n155(7)\n(7)\n26(8), 76(2)\n7(1)(2)\n158(1)(2)\n(8)\n26(9)\n(3)\n158(3)\n14\n(4)(5)\n158(4)(5)\n(6)\n158(6), 267(2)\nSch.6 Pt. II\n8\n159\npara. 15(1)(2)\n18(3), 23(2), 24(3), 25(2), 26(7)\nSch.8\nPt. I\n(2A)\n56(1)\nPt.II\n(3)\n23(2)-(5), 24(3), 25(2), 26(7), 56(3)\nSch.9 para. 1(1)(2)\n125(1)(2) 125(3)\n(4)\n23(2)-(4), 24(3), 25(2), 26(7)\n2(1)(2)\n126(1) 208\n(4A)\n56(2)\n(3)(4)\n126(2)(3)\n(4B)\n56(3)(4)\n3(1)\n127(1), 128\n(5)\n18(4), 23(6), 24(4), 25(2), 26(7)\n(2)\n127(2)\n4\n129\n5\n125(1)\n(6)\n6(1)\n130(1)\n(2)\n130(2)\nPt. III para. 16\n36\nSch.10\n17\n37(1)\nPt. I\n18\n37(2)\npara. 1(1)\n5(3)\n19(1)\n38(1)\n(2)\n5(4), 162(3)\n(2)\n38(2)\n(3)\n5(5)\n(3)\n38(3)\n(4)\n162(2)\n(3A)(3B)\n38(4)(5)\n(5)\n162(1)\n(4)\n38(6)\n2\n162(4)\n20\n39\n3\n162(5)\n21\n40\n4(1)\n165(1)\n22\n41\n(2)\n165(2)\n22A\n42(4)\n5\n163\n23(1)(2)\n42(1)(2)\n6\n164\n(3)\n42(3)\n7(1)\n161(1)\n(2)\n161(2)\nSch.7 para. 1(1)\n154(1)\n(3)-(5)\n161(3)-(5)\n(2)\n154(2)\n8\n170\n(3)\n9(1)\n171(1), 172, 173, 174(1), 175\n2\n152\n3(1)\n6(2), 48(4)\n(2)\n171(2)\n(2)\n48(4)\n(2A)\n174(2)\n(2A)\n48(5)\n(3)\n(4)\n9A\n176\nF.A. 1975—continued\nF.A. 1976 (1976 c.40)\nSch.10 para. 10\n166\nSection 73\n11(1)\n167(1)\n74\n(2)\n167(2)\n75\n130(2)\n(3)(4)\n167(3)(4)\n(5)\n167(5)\n76(1)(2)\n30(1)(2)\n12(1)\n169(1)\n(3)\n30(3)\n(2)\n169(2)\n(4)\n30(4)\n13\n168\n(5)\nPt. II para. 14(1)\n178(1)\n77\n31\n(2)\n178(3)\n78(1)\n32(1)\n15\n179(1)\n(2)\n32(2), 207(1)\n16\n179(2)\n(3)\n32(3), 207(1)(2)\n17\n180(1)\n(4)\n32(4)\n18(1)\n180(2)\n(5)-(7)\n32(5)-(7)\n(2)\n180(3), 185(3)\n79(1)\n33(1)\n19\n178(4)\n(2)\n20\n179(3)\n(3)(4)\n33(3)(4)\n21\n178(5)\n(5)(6)\n22\n189\n(7)\n33(7)\n23\n186\n(8)\n33(2)(5)\n24\n184\n(9)\n25\n181\n80(1)\n34(1)\n26\n182\n(2)(3)\n34(2)(3)\n27(1)(2)\n183(1)(2)\n(4)\n34(4)\n(3)-(6)\n183(3)-(6)\n(5)\n34(2)(3)\n28\n185(1)(2)\n29(1)\n187(1)\n81(1)\n78(1)\n(2)-(6)\n187(2)-(6)\n(2)(3)\n78(2)(3)\n30\n188\n(4)\n78(6)\nPt. III para. 31(1)\n82(1)-(7)\n63, 79(1)-(7)\n190(1)\n(8)\n207(3)\n(2)\n190(3)\n(9)(10)\n79(8)(9)\n32(1)-(3)\n191\n(11)\n61(1)\n(4)\n190(2)\n33\n193\n82A(1)-(3)\n33(5), 78(3)\n34(1)\n194(1)\n(4)\n33(6), 78(3)\n(2)\n194(2)\n(5)\n33(2), 78(4)\n35\n195\n(6)\n78(5)\n36\n196\n(7)\n61(1), 78(4)\n37\n192\n83(1)\n38\n197\n(2)\nSch.5, paras.2(2), 4, 6\n39\n190(4)\n40(1)-(3)\n198(1)-(3)\n(3)\n35(2)\n(4)\n198(4)\n(3A)\n78(3), Sch.6, para.4(2)\nSch.12 para. 1\nSch.6, para.1\n(4)\n35(3), 79(10)\n8(6)\nSch.8, para.2\n5\n233(1)\n18(3)\nSch.8, para.3(1)(b)\n6\nSch.6, para.4(1)\n(7)\nSch.6, para.4(2)(3)\n(8)(9)\nSch.6, para.4(4)(5)\n84\nF.A. 1976—continued\nF.A. 1976—continued\nSection\nSection\n85\n26(2)\n99(1)\n131(1)\n(2)\n131(2)\n86(1)\n148(1)\n(3)\n131(2)\n(2)-(4)\n148(2)-(4)\n(4)\n132(1)\n(5)\n(5)\n140(2)\n(6)\n148(5)\n(6)\n131(3)\n(7)\n167(2)\n(7)\n132(2)\n87(1)\n149(1)\n100(1)\n174(2)\n(2)-(4)\n149(2)-(4)\n(2)\n(5)\n149(5)\n(5A)\n149(6)\n101(1)\n(5B)\n167(2)\n(2)\n190-198\n(6)\n149(7)\n(3)\n(7)\n236(3)\n102(1)\n176\n(8)(9)\n149(8)(9)\n(2)\n88(1)(2)\n150\n103(1)\n161(2)\n(3)\n236(3)\n(2)\n(4)\n104\n178(2)\n89(1)-(5)\n12\n(6)\n105(1)\n92\n(7)\n(2)\n(3)(4)\n90(1)\n13(1)\n(2)\n106\n(3)\n13(2)\n107(1)\n(4)\n13(3)(4)\n(2)\n86(5)\n(5)\n13(5)\n(3)(4)\n(6)\n(5)\n91(1)(2)\n14(1)(2)\n108(1)\n87\n(3)\n(2)\n92(1)\n15\n109\n90\n(2)\n110(1)\n54(2)(3)\n93\n(2)\n53(4)(5)\n94(1)\n(3)\n(2)\n18(1)\n(4)\n(3)\n18(2)\n111(1)-(3)\n95(1)\n(4)\n26(3)(4), 76(2)\n(2)\n23(4), 24(3), 25(2), 26(7), 56(3)\n(5)\n(6)\n112\n(3)\n56(2)\n(4)\n56(7)\n113(1)\n266(2)-(4)\n(2)\n96(1)\n(2)\n36\n114(1)\n264(1)\n(3)\n38(1)\n(2)\n264(2)\n(4)\n38(3)-(5)\n(3)(3A)(3B)\n264(3)-(5)\n(5)\n41\n(4)(5)\n264(6)(7)\n(6)(7)\n42(3)(4)\n(6)\n264(8)\n(7)\n264(9)\n97\n(8)\n98\n115\n116\nF.A. 1976—continued\nF.A. 1976—continued\nSection\nSch.10 para. 4(1)\n106, 107(1)\n117(1)\n29(1), 56(6)\n(2)-(4)\n29(2)-(4)\n(2)(3)\n107(2)(3)\n(5)\n29(5)\n(4)\n108\n(6)\n29(2)(5), 56(6)\n(5)\n107(4)\n5\n109\n118(1)\n94(3), 95, 96, 97\n6\n110\n(2)\n100(1)\n7\n111\n(3)\n100(2)\n8\n112\n(4)\n9\n(5)\n99(1)\n10\n114(1)\n(6)\n94(2)\n11\n114(2)\n(7)\n98(1)\n12\n(8)\n94(5)\n13(1)\n103(2)\n(9)\n171(2)\n(2)\n269\n(10)\nSch.11 para. 1\n119\n203\n120(1)\n48(1)\n2\n(2)\n48(2)\n3\n216(7), 226(4), 233(1)\n121(1)\n17, 143, 144\n(2)\n4\n5\n36\n122(1)-(5)\n146(1)-(5)\n6\n(6)\n146(6)\n(7)\n146(7)\nSch.12 para. 1\n140(1)\n(7A)\n146(8)\n(8)\n236(2)(3)\n2\n133\n(8A)\n146(9), 236(2)\n3\n134\n(9)\n4\n135\n5\n136\n123(1)\n147(1)\n6\n137\n(2)\n147(2), 236(4)\n7\n138\n(3)\n147(3)\n8\n139(1)-(3)\n(4)\n147(4), 236(4)\n9\n139(4)\n(5)\n209(2)(3)\n(6)\n17\nSch.13\n190-198\n(7)-(10)\n147(5)-(8)\nSch.14 para. 1\n(11)\n147(9)\n(12)\n2, 3\n(13)\n4\n216(1)\n124\n230(4)\n5\n221(6)\n125(1)\n159\n6\n(2)\n7\n239(5)\n8\n132(3)(d)\n9\nSch.10 para. 1\n103(1)\n10\n46\n11, 12\n2(1)\n104(1)\n13\n(1A)\n104(1)\n14-17\n(2)\n104(2)\n18\n151(1)\n3(1)\n105(1), 103(3)\n19\n(1A)\n105(2)\n20\n201(3)\n(2)(3)\n105(3)(4)\n(4)\n113\n(5)\n105(5)\n(6)\n105(6)\nF.A. 1977 (1977 c.36)\nF.A. 1978—continued\nSection\nSection\n49\n73(1)\n167(2)\n(2)\n50\n74(1)\n3(3), 10(3)\n51\n(2)\n52\n80(3)(d)\n53(1)\n207(2)(5)\nSch. 11 para. 1\n(2)\n59(3)(d)\n2\n3(1)\n13(2)\nF.A. 1978 (1978 c.42)\n(2)\n13(3)(4)\n(3)\nSection\n62\nF.A. 1980 (1980 c.48)\n63\nSection\n64(1)\n85(1)\n(2)\n104(1)\n(2)\n(3)\n105(1)\n(3)\n9\n(4)\n105(2)\n(5)\n107(4)\n86(1)\n(6)\n(2)\n(7)\n(3)\n20(1)\n(4)\n65(1)\n127(2)\n(5)\n(2)\n87(1)\n66(1)(2)\n269(4)\n(2)\n148(5), 167(2)\n(3)\n(3)\n149(5)\n67(1)-(4)\n28(1)-(4)\n(4)\n149(6), 167(2)\n(5)(6)\n28(5)(6)(7)\n(5)\n(7)\n88(1)-(6)\n(8)\n(7)\n68(1)\n17, 142(1)\n89-91\n(2)(3)\n142(2)(3)\n(4)\n142(4)(7)\n92\n146(8)\n(5)\n142(5)(6)\n93(1)\n47\n(6)\n239(4)\n(2)\n43(4), 46\n(7)\n(3)\n142(7)\n69(1)\n53(5), 54(3)\n(4)\n(2)(3)\n94(1)\n256(1)\n(4)\n56(2)\n(2)\n256(2)\n(5)\n56(3)(4)\n(3)\n256(3)\n(6)\n53(6), 54(3),\n(4)\n216(2)\n56(5)\n(5)\n216(5)\n(7)\n49(2)\n(6)\n216(6)\n(8)\n53(7)(8), 56(7)(8)\n(7)\n70\n(8)\n(9)\n256(4)\n71(1)\n88(2)\n(2)\n118(5)\nSch.3\n72(1)\n48(5)\n122(3)(b)\n(2)\nF.A. 1980—continued\nF.A. 1981—continued\nSch.14\nSection\nSch.15 para. 1, 2\nSch.2, paras.1, 2\n102\n2A\nSch.2 para.3\n103\n89\n3\n104(1)\n53(5), 54(3)\n4\nSch.2, para.4\n(2)\n56(1)\n4A\n(3)\n48(1)(2)\n5\nSch.2, para.5\n6\nSch.2, para.6\n105\n7\nSch.2, para.7\n106\n8\n135(1)(Part)\n156\nF.A. 1981 (1981 c.35)\n139(4)\nSection\nSch.13\n46(8)\n204(5)\nSch.14 para. 1(1)\n92(1)\n115(1)\n(2)\n(2)-(4)\n115(2)-(4)\n(3)\n2(1)\n116(1)\n(4)\n(2)\n116(2)\n(5)\n(3)\n116(3)\n(6)(7)\n(4)\n116(4)\n(5)-(7)\n116(5)-(7)\n93(1)\n7(1)\n3\n117\n(2)\n148(1)\n4\n118\n(3)\n149(1)\n5\n119\n(4)\n264(2)-(5)\n6\n120(2)\n(5)\n264(8)\n7\n120(1)\n8\n121\n94(1)\n19\n9\n122(1)(2)\n(2)\n20(1)\n10\n122(3)\n(3)-(6)\n57(1)-(4)\n11\n123(1)\n(7)\n12\n123(2)-(4)\n95\n13\n123(5)\n96(1)\n14\n124\n(2)\n234(1)(2)\n15\n269\n(3)(a)\n125(1)\n16\n(b)\n148(5)\nSch.15\n(c)\n149(6)\n(d)\n114(1)\nF.A. 1982 (1982 c.39)\n(e)\nSch.8, para.12\n(4)\nSection 90(1)\n97(1)\n16(1)\n(2)\n(2)\n16(2)\n(3)\n91(1)-(4)\n8\n(5)\n9\n98(1)\n177(1)(3)\n(2)\n92(1)\n18(2)\n(2)\n99\n(3)\n100(1)\n93(1)\nSch.4, para.1(1)\n(2)\n104(1)\n(2)\nSch.4, para.2(1)\n(3)\n105(1)\n(3)\nSch.4, para.3(1)\n(4)\n105(6)\n(4)(5)\nSch.4, para.4\n101(1)-(7)\n141\n(6)-(8)\nSch.4, paras.5-7\n(8)-(9)\n(9)\nSch.4, para.1(2)\n(10)\nF.A. 1982—continued\nF.A. 1982—continued\nSection\nSection\n94(1)\nSch.4, para.2(2)(3)\n117\n118(1)\n73(1), 74(1)\n(2)\nSch.4, para.3(2)\n(2)\n73(2), 74(2)\n(3)\nSch.4, para.3(3)\n(3)\n73(3), 74(3)\n(4)\nSch.4, para.3(4)\n(4)\n73(2), 74(2)\n(5)\nSch.4, para.1(3)\n(6)\nSch.4, para.3(5)\n119\n76\n95(1)\n27(1), 57(5)\n120(1)(2)\n80(1)(2)\n(2)\n27(2), 56(1)(3)(4)\n(3)\n80(3)\n(3)\n36\n121\n81\n(4)\n96(1)-(5)\n157\n122(1)-(3)\n82\n(6)\n(4)\n267(3)\n97(1)\n177(2)(3)\n123\n83\n(2)\n177(4)\n124\n84\n(3)(4)\n125\n85\n98(1)\n126\n58(3), 63\n(2)\n86(1)\n(3)\n127\n(4)(5)\n86(2)(3)\n157(4)\n(6)\n87(1)\nSch.10 para. 1(2)\nSch.8, para.8(a)\n(7)\n99(1)\n2(2)(a)\nSch.8, para.17(2)(a)\n(2)\n99(2)\n(3)\n101(1), 101(2),\n(3)\nSch.8, para.17(3)\n102(1)\n3(2)(a)(b)\nSch.8, para.18(2)(a)(b)\n100\n156\n101\nSch.15 para. 1\n102\n58(1)(2)\n2\n66(6)\n3\n67(4)\n103(1)(2)\n59(1)(2)\n4(1)\n68(6)\n(3)\n59(3)\n(2)-(4)\n104\n60\n5\n68(6)\n6-8\n68(6), 70(9)\n105\n61\n106\n62\nSch.16 para. 1\nSch.4, paras.16-18\n107\n64\n2\nSch.4, para.8\n108(1)-(7)\n65(1)-(7)\n3, 4\nSch.4, paras.9, 10\n(8)\n65(8), 267(3)\n5-9\nSch.4, paras.11-15\n(9)\n65(9)\n109\n66\n110\n67, 66(6)\nSch.17 para. 1\n201(1)\n111\n68(1)-(5)\n2\n201(5)\n3\n266(4)\n112\n69\n4\n144\n113\n70\n5\n2(3)\n6\n271\n114\n71\n7\n216\n115\n75\n8\n218(3)\n9\n116\n72\nF.A. 1982—continued\nF.(No.2)A. 1983—continued\nSch.17 para. 10\n226(4)\n10(1)\n104(1)\n(2)\n116(2)(4)\n11\n227(1), 228(1)\n(3)\n12\n227(1)\n13\n233(1)\n11(1)\n227(1), 229\n14\n237(1)\n(2)\n228(3)\n15\n239(5)\n12\n16\n44(2)\n17\n151(5)\n13(1)\n211(1)-(3)\n18\n(2)\n211(4), 212(4), 214(3)\n19(1)\n(2)(3)\n48(4)\n(3)\n(4)\n48(5)\n16(3)\n(5)\n48(7)\n20\n165(2)\nF.A. 1984 (1984 c. 43)\n21\n176\n22\n167(5)\nSection\n23\n96(8)\n174(1)\n24(1)\n101(1)\n(2)\n33(1)\n(2)\nSch.1\n(3)\n(3)\n(4)\n33(2)(5)\n25\n34(2)(3)\n102(1)\n70(7), 71(5), 72(5), 73(3), 74(3)\n26\n33, 61(1), 63, 78, 79, 207(3)\n27\n78(3), Sch.5 para.4(2)\n(2)\n70(8)\n(3)\n28\n29\n146(6)\n103(1)\n144\n30\n103(1)\n(2)\n31\nSch.2, para.3\n104(1)\n81(3)\n32\nSch.2, para.6\n(2)\n48(6)\n33\n(3)\n34\n115(1)\n105(1)\n240(3)\n(2)\nF.A. 1983 (1983 c.28)\n(3)\nSection\n106(1)\n243, 244\n46(5)\nSch.3\n(2)\n254(2)\n47\n107(1)\n115(4)\n(2)\n169(2)\nSch.9 para. 3\n(3)\n16(2)\n7(1)\n(4)\n4\n216(2)\n5\n51(3)\n128(4)\n6\n7\n274(8)\nSch.9 para. 14\n174(1)\nF. (No. 2) A. 1983 (1983 c.49)\nSch.14 para. 16\n165(3)\nSection\n8(1)\nSch.21 para. 1\nSch.6, para.2\n(2)\n2\n(3)\n3\n202(4)\n9(1)\n4\n267(1)\n(2)\n29(5)\n5\n272\n(3)\n6\n221(6)\nF.A. 1984—continued\nSch.21 para. 7\n227(7)\n8, 9\n10\n44(2)\n11\nSch.6, para.2\n12\n86(4)\n13\n91(1)\n14(1)\n(2)\n99(1)\n(3)\n101(1)\n15\n153\n16\n5(3)\n17\n163(1)\n18\n19\nSch.8, para.7(2)\n20, 21\n22\n236(4)\n23\nSch.2, paras.3, 5, 6\n24\n25\n80(1), 81, 83\n26\n82(1), 84\nSch.22 para. 6 (Part)\n225(2)",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1984/51/schedule/n10",
    "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."
}