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8In section 14(1) of the Crown Proceedings Act 1947—
(a)in paragraph (a), for the words " death duties " there shall be substituted the words " capital transfer tax "; and
(b)in paragraph (b), for the words from " payment" to the end there shall be substituted the words " payment of capital transfer tax under Part III of the Finance Act 1975 ".
9In section 14 of the Crown Proceedings Act 1947, as applied to the Crown in right of Her Majesty's Government in the United Kingdom by the [S.I. 1949 No. 1836.] Northern Ireland (Crown Proceedings) Order 1949, in paragraph (c) and (d) after the words " value added tax " there shall be inserted the words " and capital transfer tax ".
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