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Finance Act 1975

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This is the original version (as it was originally enacted).

18(1)The [1972 c. 61.] Land Charges Act 1972 shall be amended as follows.

(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)In section 2(5)(i), for the words from " any enactment" to " 1926 " there shall be substituted the words " Part III of the Finance Act 1975 (capital transfer tax) ".

(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' ".

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