SCHEDULE 8U.K. CONSEQUENTIAL AMENDMENTS

Modifications etc. (not altering text)

C1Schedule 8as originally enacted in the Capital Transfer Tax Act 1984,in relation to capital transfer tax.

The Value Added Tax Act 1983U.K.

24U.K.In Group 11 of Schedule 6 to the M1Value Added Tax Act 1983—

(a)in item 2, for the words from “section 32(3)(a)” onwards there shall be substituted the words “paragraph 1(3)(a) or (4), paragraph 3(4)(a), or the words following paragraph 3(4), of Schedule 5 to the Capital Transfer Tax Act 1984”; and

(b)in item 3, for the words “section 78(4) of the Finance Act 1976” there shall be substituted the words “section 32(4) of the Capital Transfer Tax Act 1984”.

Marginal Citations