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Finance Act 1974
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- UK Public General Acts
- 1974 c. 30
- PART IV
- Section 51
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51Gifts to Historic Churches Preservation Trust
(1)In Schedule 25 to the [1972 c. 41.] Finance Act 1972 and in Schedule 1 to the [S.I. 1972/1100.] Finance (Northern Ireland) Order 1972 (relief from estate duty and capital gains tax—recipient bodies), there shall be added at the end the words " The Historic Churches Preservation Trust ".
(2)Subsection (1) above shall have effect—
(a)for the purposes of section 119 of the Finance Act 1972 (capital gains tax relief), in relation to disposals made after 26th March 1974 ; and
(b)for the purposes of section 121 of that Act and Article 5 of the Finance (Northern Ireland) Order 1972 (estate duty relief), in relation to deaths occurring after 26th March 1974.
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