Inheritance Tax Act 1984

21 U.K. In section 61(1) of the M1 Finance Act 1982—

(a) for the words “section 93 below” there shall be substituted the words “paragraph 1 of Schedule 4 to the Capital Transfer Tax Act 1984”; and

(b) in paragraph (a) for the words “subsection (3)(a)(i) of section 93” there shall be substituted the words “paragraph 3(1)(a)(i) of that Schedule”.

Marginal Citations

M1 1982 c. 39.