Finance Act 1996

Part VI Inheritance Tax

Chapter	Short title	Extent of repeal
(1) Subject to note 2 below, these repeals have effect in accordance with section 184(6)(b) of this Act. (2) The repeal in section 116 of the Inheritance Tax Act 1984, and the related repeal in section 155 of the Finance Act 1995, have effect in accordance with section 185(3) and (6) of this Act.
1984 c. 51.	The Inheritance Tax Act 1984.	In section 105— (a) in subsection (1), “109A”, the words “shares in or” in paragraph (b), and paragraph (c); (b) subsections (1A) and (1B); (c) in subsection (2), the words “(b) or”; and (d) subsection (2A).
		In section 107(4), the words “and section 109A below”.
		Section 109A.
		Section 116(2A).
1987 c. 16.	The Finance Act 1987.	In Schedule 8, paragraphs 5 to 7.
1995 c. 4.	The Finance Act 1995.	Section 155(2).