Finance Act 1975

19 (1) Schedule 1 to the [1974 c. 30.] Finance Act 1974 shall be amended as follows.

(2) In pararaph 17(1)(a), for the words following " confirmation " there shall be substituted the words " capital transfer tax payable on the delivery of the personal representatives' account and attributable to the value of personal property to which the deceased was beneficially entitled immediately before his death and which vests in the personal representatives or would vest in them if the property were situated in the United Kingdom ; or ".

(3) For paragraph 20 there shall be substituted the following paragraph:—

“20 Sufficient evidence of the amount of capital transfer tax paid as mentioned in paragraph 17(1)(a) above and of any statements relevant to its computation may be given by the production of a document purporting to be a certificate from the Board.”

(4) In paragraph 21, for sub-paragraph (a) there shall be substituted the following sub-paragraph:—

“(a) references to capital transfer tax include any interest payable on that tax ; and”.