Section 148, 149 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1
Repealed
Annotations
Textual amendments
- F1
Finance Act 1986 s. 101(3), Sch. 19, para. 25, and Sch. 23, Part X,repealed ss.148and 149 (exemption for mutual transfers)where the donee's transfer is made on or after 18March 1986.
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.