Part VU.K. Capital Transfer Tax
Chapter | Short title | Extent of repeal |
---|---|---|
1975 c. 7. | The Finance Act 1975. | In section 22(3)(a), the words from “and resident" to “occurred". |
Section 39(7). | ||
Section 41. | ||
In Schedule 5— | ||
in paragraph 4(6), the words from “and resident" to “end"; | ||
in paragraph 6(6), the words from “and resident" to the end; | ||
paragraph 6(7); | ||
paragraph 12(8); | ||
in paragraph 14(5), the words from “and resident" to the end. | ||
In Schedule 6, paragraph 9 and in paragraph 15(3)(b) the words “is given subject to interest reserved or created by the donor or". | ||
In Schedule 8, paragraphs 1(1)(a) and 9 and, in paragraph 10, the words from “and the multiplied" to the end. |
The repeals in Schedule 8 to the Finance Act 1975 have effect in relation to chargeable transfers made after 6th April 1976.