Paragraph 3
United Kingdom
The disposal of property with respect to which capital transfer tax is not chargeable by virtue of F1section 32(4) F2or 32A(5) or (7)of the M1Capital Transfer Tax Act 1984.
Annotations
Textual amendments
- F1
Words substituted by virtue of Capital Transfer Tax Act 1984 (c. 51, SIF 65), Sch. 8 para. 24 (group 11 being therein referred to as group II)
- F2
Words inserted in relation to events on or after 19.3.1985 by Finance Act 1985 (c. 54, SIF 18), Sch. 26 para. 14
Marginal citations
- M1
1984 c. 51 (65)
Notes on the whole Act
Textual amendments
- F1
Act repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(2), Sch. 15 (with Sch. 13 paras. 2, 6, 9)