Section 9 Transitional provisions on reduction of tax.
The transitional provisions in Schedule 2 to this Act shall have effect in relation to any enactment by virtue of which tax is reduced by the substitution of F1a new Table in Schedule 1.
Annotations
Textual amendments
- F1
Finance Act 1986 Sch. 19, para. 4with effect from 18March 1986.Originally
“new Tables”.
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.