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Paragraph 1 Item No.

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

The disposal of an object with respect to which estate duty is not chargeable by virtue of section 30(3) of the M1Finance Act 1953, section 34(1) of the M2Finance Act 1956 or the proviso to section 40(2) of the M3Finance Act 1930.

Annotations

Marginal citations

M1

1953 c.34.

M2

1956 c.54.

M3

1930 c.28.

Notes on Part II

Modifications

C1

Sch. 9 Pt. 2 applied by S.I. 1995/2518, reg. 84(5) (as substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by Value Added Tax (Amendment) (No.2) Regulations 2003 (S.I. 2003/1069), regs. 1(1), 9)