{
  "url": "https://openlegislation.uk/national-heritage-act-1980/section-8",
  "json_url": "https://openlegislation.uk/national-heritage-act-1980/section-8.json",
  "legislation": "ukpga/1980/17",
  "legislation_title": "National Heritage Act 1980",
  "legislation_url": "https://openlegislation.uk/national-heritage-act-1980",
  "path": "section/8",
  "kind": "section",
  "number": "8",
  "heading": "Payments by Ministers to Commissioners of Inland Revenue.",
  "text": "(1) Where under paragraph 17 of Schedule 4 to the Finance Act 1975 or section 230 of the Capital Transfer Tax Act 1984 the Commissioners of Inland Revenue have accepted any property in satisfaction of any amount of capital transfer tax, the Secretary of State may pay to the Commissioners a sum equal to that amount.\n(2) Any sums paid to the Commissioners under this section shall be dealt with by them as if they were payments on account of capital transfer tax.\n(3) Subsections (1) and (2) above shall apply in relation to estate duty chargeable on a death occurring before the passing of the said Act of 1975 as they apply in relation to capital transfer tax; and for that purpose the reference in subsection (1) to paragraph 17 of Schedule 4 to that Act shall be construed as a reference to—\n(a) section 56 of the Finance (1909-1910) Act 1910;\n(b) section 30 of the Finance Act 1953 and section 1 of the Finance (Miscellaneous Provisions) Act (Northern Ireland) 1954; and\n(c) section 34(1) of the Finance Act 1956, section 46 of the Finance Act 1973, Article 10 of the Finance (Northern Ireland) Order 1972 and Article 5 of the Finance (Miscellaneous Provisions) (Northern Ireland) Order 1973.\n(4) References in this Part of this Act to property accepted in satisfaction of tax are to property accepted by the Commissioners under the provisions mentioned in this section.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words inserted by Capital Transfer Tax Act 1984 (c. 51, SIF 65), s. 276, Sch. 8 para. 13"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 8(1) substituted (3. 7. 1992) by S.I. 1992/1311, art. 12(2), Sch. 2 para. 5(2)(a)."
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1975 c. 7."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "1910 c. 8."
    },
    {
      "type": "M",
      "label": "M3",
      "text": "1953 c. 34."
    },
    {
      "type": "M",
      "label": "M4",
      "text": "1954 c. 3 (N.I.)"
    },
    {
      "type": "M",
      "label": "M5",
      "text": "1956 c. 54."
    },
    {
      "type": "M",
      "label": "M6",
      "text": "1973 c. 51."
    },
    {
      "type": "M",
      "label": "M7",
      "text": "S.I. 1972/1100."
    },
    {
      "type": "M",
      "label": "M8",
      "text": "S.I. 1973/1323."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1980/17/section/8",
    "retrieved_at": "2026-10-29T10:16:11.727774+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."
}