Section 52.
Modifications etc. (not altering text)
C1Sch. 12 applied (S.) by Consumer Arbitration Agreements Act 1988 (c. 21 SIF 5) s. 8(1)
C2The text of Sch. 12 paras. 3–15, 18, 20, 21 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991. Parts of this provision have been repealed by S.I. 1979/924 (N.I. 8)
1U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1
Textual Amendments
F1Repealed by Capital Transfer Tax Act 1984 (c. 51, SIF 65) s. 277, Sch.9 with effect from 1 January 1985. See now Capital Transfer Tax Act 1984 (c. 51, SIF 65) s. 25(1), Sch.3, Sch.6 para.1
2U.K.The amendments made by the following paragraphs—
(a)so far as they relate to estate duty, have effect in relation to deaths occurring after the passing of this Act, and
(b)so far as they relate to capital transfer tax, have effect in relation to transfers of values whenever made.
3(1)In the M1Local Registration of Title (Ireland) Act 1891, the following subsection shall be added at the end of section 45—U.K.
“(5)The registering authority may, upon the application of the Board of Inland Revenue and without the concurrence of the registered owner, register an Inland Revenue charge (within the meaning of Part Ill of the Finance Act 1975) as a burden under this section affecting the land or any interest therein subject to that charge.”.
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2
Textual Amendments
F2Sch. 12 para. 3(2) repealed by Finance Act 1975 (c. 7 SIF 63:1), s. 52 Sch. 12 para. 3(2)
Modifications etc. (not altering text)
C3The text of Sch. 12 paras. 3–15, 18, 20, 21 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991. Parts of this provision have been repealed by S.I. 1979/924 (N.I. 8)
Marginal Citations
4U.K.In section 2(1) of the M2Colonial Probates Act 1892 after the words “deceased person” there shall be inserted the words “ then (subject to section 156A of the M3Supreme Court of Judicature (Consolidation) Act 1925, section 42 of the M4Probate and Legacy Duties Act 1808 and section 99A of the M5Probates and Letters of Administration Act (Ireland) 1857) ”.
F35U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F3Sch. 12 para. 5 repealed (13.10.2003) by Land Registration Act 2002 (c. 9), s. 136(2), Sch. 13 (with s. 129, Sch. 12 para. 1); S.I. 2003/1725, art. 2(1)
6U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4
Textual Amendments
F4Sch. 12 para. 6 repealed by Inheritance (Provision for Family and Dependents) 1975 (c. 63 SIF 116:1), s. 26(2)(3), Sch.
7U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5
Textual Amendments
F5Sch. 12 para. 7 repealed by National Heritage Act 1980 (c. 17 SIF 3), s. 18(5), Sch. 2
Marginal Citations
8U.K.In 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). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6
Textual Amendments
F6Sch. 12 paras. 8(b), 18(3) repealed by Capital Transfer Tax Act 1984 (c. 51 SIF 65), ss. 274, 277, Schs. 7,9
9U.K.In 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 M7Northern 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 ”.
Marginal Citations
Marginal Citations
10(1)In relation to Scotland section 1 of the Small Estates (Representation) Act 1961 shall be amended as provided by the following sub-paragraphs.U.K.
(2)For subsection (2) there shall be substituted the following subsection—
“(2)Gross estate in this Act and in the enactments specified in the First Schedule to this Act means the aggregate of the property heritable and moveable included in the deceased’s estate, and for the purposes of this Act and those enactments the value of the net estate shall be taken to be the value of the gross estate less reasonable funeral expenses and the aggregate of all liabilities enforceable against the deceased which were incurred forhis benefit, and in respect of which he had no right of recourse.”
(3)Subsection (3) shall be omitted.
Marginal Citations
11U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7
Textual Amendments
F7Sch. 12 para. 11 repealed by Licensing (Alcohol Education and Research) Act 1981 (c. 28 SIF 68A:1), s. 11, Sch. 2 pt. I
Marginal Citations
12, 13.U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8
Textual Amendments
F8Sch. 12 paras. 12, 13 repealed by Capital Gains Tax Act 1979 (c. 14, SIF 63:2), ss. 157(1), 158, Sch. 6 para. 10(2)(b), Sch. 8
14, 15.U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9
Textual Amendments
F9Sch. 12 paras. 14, 15 repealed by Finance Act 1976 (c. 40 SIF 63:1) s. 132(5), Sch.15 Pt. III
16U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10
Textual Amendments
F10Sch. 12 paras. 16, 19 repealed by Income and Corporation Taxes Act 1988 (c. 1 SIF 63:1), s. 844, Sch. 31
17U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11
Textual Amendments
18(1)The M11Land Charges Act 1972 shall be amended as follows.U.K.
(2)In section 2(4)(ii), for the words “the Finance Act 1894 or” there shall be substituted the words “ Part III of the Finance Act 1975 or under ”, and for the words “death duties” there shall be substituted the words “ capital transfer tax ”.
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F12
(4)In section 3(6), for the word “duties” there shall be substituted the word “ tax ”.
(5)In section 4(6), after the words “money’s worth” there shall be inserted the words “ (or, in the case of an Inland Revenue charge, a purchaser within the meaning of Part III of the Finance Act 1975) ”.
(6)In section 17(1), for the words “will” and “death duties” there shall be substituted the words “ and will ”.
Textual Amendments
F12Sch. 12 paras. 8(b), 18(3) repealed by Capital Transfer Tax Act 1984 (c. 51 SIF 65), ss. 274, 277, Schs. 7,9
Modifications etc. (not altering text)
C4The text of Sch. 12 paras. 3–15, 18, 20, 21 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991. Parts of this provision have been repealed by S.I. 1979/924 (N.I. 8)
Marginal Citations
19U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F13
Textual Amendments
F13Sch. 12 paras. 16, 19 repealed by Income and Corporation Taxes Act 1988 (c. 1 SIF 63:1), s. 844, Sch. 31
Marginal Citations
20(1)In section 5(1) of the Inheritance (Family Provision) Act (Northern Ireland) 1960, for the words “estate duty” there shall be substituted the words “ capital transfer tax ”.U.K.
(2)In section 9(1) of that Act, in the definition of “net estate”, for the words “estate duty” there shall be substituted the words “ capital transfer tax ”.
Modifications etc. (not altering text)
C5The text of Sch. 12 paras. 3–15, 18, 20, 21 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991. Parts of this provision have been repealed by S.I. 1979/924 (N.I. 8)
21U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .