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Finance Act 2004

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This is the original version (as it was originally enacted).

Part 4Other taxes

(1) Inheritance Tax

Short title and chapterExtent of repeal
1.

The repeal in section 109 of the Supreme Court Act 1981 has effect in accordance with section 294 (4) of this Act.

2.

The repeals in section 256 of the Inheritance Tax Act 1984 come into force with the passing of this Act.

Supreme Court Act 1981 (c. 54)Section 109(3).
Inheritance Tax Act 1984 (c. 51)Section 256(1)(c) and (2).

(2) Stamp Duty Land Tax

Short title and chapterExtent of repeal
1.

The repeals in Schedule 10 to the Finance Act 2003 come into force with the passing of this Act.

2.

The repeals in sections 43, 45 and 119 of that Act have effect in accordance with paragraph 13 of Schedule 39 to this Act.

3.

The other repeals have effect in accordance with paragraph 26 of that Schedule.

Finance Act 2003 (c. 14)

In section 43(3), the word “and” preceding paragraph (c).

In section 45(1), the word “and” preceding paragraph (b).

In section 47(3), the words from “and section 58” to the end.

In section 77(2)(a) and (b), the word “contractual”.

In section 80(2), the words “or chargeable”.

In section 119(2), the word “and” at the end of the entry for section 44(4).

In Schedule 4—

(a)

  in paragraph 5(6), the words from “and section 58” to the end;

(b)

  paragraphs 13 to 15.

In Schedule 5—

(a)

  in paragraph 3, the words “(see paragraphs 4 and 5)” and “(see paragraphs 6 and 7)”;

(b)

  paragraphs 4 to 7, 10 and 11.

In Schedule 10—

(a)

  paragraph 33(2) and (3);

(b)

  in paragraph 34(2), the words “by notice in writing given to the Inland Revenue”;

(c)

  paragraph 34(3).

In Schedule 19, paragraph 6(1).

Finance Act 2004 (c. 12)In Schedule 39, paragraphs 6 and 11.

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