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Finance Act 1981

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This is the original version (as it was originally enacted).

Part IXCapital Transfer Tax

ChapterShort titleExtent of repeal
1975 c. 7.The Finance Act 1975.

Section 30. Section 35.

In Schedule 4, paragraph 16(5),

(6) and (7). In Schedule 5, paragraph 5. Part I of Schedule 8. In Schedule 10, paragraph

7(2)(b).

1976 c. 40.The Finance Act 1976.

Section 74.

Section 93.

Section 97.

Sections 115 and 116.

In section 117(1), paragraph (a) and in paragraph (b) the word " other " where it first occurs.

In Schedule 14, paragraph 6.

1977 c. 36.The Finance Act 1977.Section 51.
1980 c. 48,The Finance Act 1980.In Schedule 15, paragraph 8.

1The repeals of section 30 of, and in Schedules 4 and 5 to, the Finance Act 1975 and of section 97 of, and in Schedule 14 to, the Finance Act 1976 have effect in relation to chargeable transfers made on or after 10th March 1981.

2The repeals of section 35 of, and Part I of Schedule 8 to, the Finance Act 1975 and section 74 of the Finance Act 1976 have effect in relation to transfers of value, distribution payments and capital distributions made on or after 10th March 1981; but they do not affect the operation of Part II of the said Schedule 8.

3The repeal in Schedule 10 to the Finance Act 1975 has effect in relation to transfers of value made on or after 10th March 1981.

4The repeal of section 93 of the Finance Act 1976 does not affect transfers of value made before 6th April 1981.

5The repeals of sections 115 and 116, and in section 117, of the Finance Act 1976 have effect in accordance with section 106 of this Act.

6The repeal of section 51 of the Finance Act 1977 has effect in relation to property transferred into settlement on or after 10th March 1981.

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