Finance Act 1975

6(1)In section 3(1) of the [1938 c. 45.] Inheritance (Family Provision) Act 1938 for the words " death duties" there shall be substituted the words " capital transfer tax ".

(2)In section 5(1) of that Act, in the definition of "net estate ", for the words " estate duty " there shall be substituted the words " capital transfer tax ".