Paragraph 24 C1

United Kingdom

In the event of the death of the person in respect of whom the exemptions under this paragraph are conferred, exemptions from—

(a)

estate duty leviable on his death under the law of any part of the United Kingdom in respect of movable property which is in the United Kingdom immediately before his death and whose presence in the United Kingdom at that time is due solely to his presence there in the capacity by reference to which the exemptions are conferred, and

F1(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

Textual amendments

F1: Sch. 1 para. 24(b) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation Of Chargeable Gains Act 1992 (c.12), ss. 289(1)(2), 290, Sch. 12 (with Sch. 11 paras. 22, 26(2), 27)

Modifications

C1: Reference to estate duty to be construed as including reference to capital transfer tax chargeable under Finance Act 1975 (c. 7), s. 22: ibid., Sch. 12 para. 1

Notes on Part V

Modifications

C1: Sch. 1 Pt. V: power to apply conferred (temp.) (26.5.1999) by 1999 c. 7, s. 2(1)(c)(6); S.I. 1999/1511, art. 2