C1SCHEDULE 8 CONSEQUENTIAL AMENDMENTS
The Finance Act 1980
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1
Section 53 of the M1Finance Act 1980 shall be amended as follows.
2
In subsection (1)—
a
for the words “subsection (3) of section 93 of the Finance Act 1982” there shall be substituted the words “sub-paragraph (1) of paragraph 3 of Schedule 4 to the Capital Transfer Tax Act 1984”; and
b
in paragraph (a) for the words “the said section 93” there shall be substituted the words “paragraph 1 of the said Schedule 4”.
3
In subsection (4)—
a
in paragraph (a) for the words from “paragraph 3(1)” to “paragraph 3(4)” there shall be substituted the words “paragraph 9(1) of Schedule 4 to the Capital Transfer Tax Act 1984 there is (or, but for paragraph 9(4)”; and
c
in paragraph (b) for the words “section 93 of that Act” there shall be substituted the words “paragraph 1 of that Schedule”.
Schedule 8as originally enacted in the Capital Transfer Tax Act 1984,in relation to capital transfer tax.