Modifications etc. (not altering text)
C1Sch. 12 applied (S.) by Consumer Arbitration Agreements Act 1988 (c. 21 SIF 5) s. 8(1)
C2The text of Sch. 12 paras. 3–15, 18, 20, 21 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991. Parts of this provision have been repealed by S.I. 1979/924 (N.I. 8)
2U.K.The amendments made by the following paragraphs—
(a)so far as they relate to estate duty, have effect in relation to deaths occurring after the passing of this Act, and
(b)so far as they relate to capital transfer tax, have effect in relation to transfers of values whenever made.