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Finance Act 1975
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- UK Public General Acts
- 1975 c. 7
- SCHEDULE 4
- Supplemental
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42(1)Sections 21, 22 and 35 of the [1890 c. 21.] Inland Revenue Regulation Act 1890 (proceedings for fines, etc.) shall not apply in relation to the tax.
(2)Section 16 of the [1891 c. 39.] Stamp Act 1891, section 56 of the [1946 c. 64.] Finance Act 1946 and section 27 of the [1946 c. 17 (N.I.).] Finance (No. 2) Act (Northern Ireland) 1946 (inspection of public records and records of unit trusts) shall apply in relation to the tax as they apply in relation to stamp duties.
43Section 44(3) of the [1950 c. 15.] Finance Act 1950 and section 3(3) of the [1951 c. 17 (N.I.).] Finance Act (Northern Ireland) 1951 (certificate of prospective amount of estate duty) shall, notwithstanding their repeal by this Act, have effect with the necessary modifications in relation to tax for which trustees of a settlement may become liable under section 25(7) of this Act.
44In the application of this Schedule to Northern Ireland references to the High Court shall, except where the context otherwise requires, be construed as references to a judge of that court
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