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Capital Transfer Tax Act 1984
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- 1984 c. 51
- TABLE OF DERIVATIONS
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TABLE OF DERIVATIONS
Note: The following abbreviations are used in this Table:—
| Provision | Derivation |
|---|---|
| 1 | 1975 s. 19(1). |
| 2(1)(2) | 1975 s. 20(5), (6). |
| (3) | 1975 s. 51 (2A); 1982 Sch. 17, para. 5. |
| 3(1)(2) | 1975 s. 20(2), (3). |
| (3) | 1975 s. 20(7); 1978 s. 74(1). |
| (4) | 1975 s. 51(2). |
| 4(1) | 1975 s. 22(1). |
| (2) | 1975 s. 22(9). |
| 5(1)(2) | 1975 s. 23(1), (2). |
| (3) | 1975 Sch. 10, para. 1(1); 1984 Sch. 21, para. 16. |
| (4) | 1975 s. 51(1), Sch. 10, para. 1(2). |
| (5) | 1975 Sch. 10, para. 1(3). |
| 6(1) | 1975 s. 24(2). |
| (2) | 1975 Sch. 7, para. 3(1). |
| (3) | 1975 Sch. 7, para. 5(1). |
| (4) | 1975 Sch. 7, para. 6. |
| 7(1) | 1975 s. 37(1); 1981 s. 93(1); 1983 Sch. 9, para. 3. |
| (2)(3) | 1975 s. 37(2), (3). |
| 8 | 1982 s. 91(1) to (4). |
| 9 | 1980s. 85(3); 1982 s. 91(5). |
| 10(1)(2) | 1975 s. 20(4). |
| (3) | 1975 s. 20(4), (7); 1978 s. 74(1). |
| 11 | 1975 s. 46. |
| 12 | 1976 s. 89(1) to (5). |
| 13(1) | 1976 s. 90(1). |
| (2) | 1976 s. 90(3); 1978 Sch. 11, para. 3(1). |
| (3)(4) | 1976 s. 90(4); 1978 Sch. 11, para. 3(2). |
| (5) | 1976 s. 90(5). |
| 14 | 1976 s. 91(1), (2). |
| 15 | 1976 s. 92(1). |
| 16(1) | 1981 s. 97(1). |
| (2) | 1981 s. 97(2); 1984 s. 107(3). |
| 17 | 1975 s. 47(1B), (3); 1976 121(1), 123(6); 1978 s. 68(1). |
| 18(1) | 1975 Sch. 6, para. 1(1); 1976 s. 9(2). |
| (2) | 1975 Sch. 6, para. 1(2); 1976 s. 94(3); 1982 s. 92(1). |
| (3) | 1975 Sch. 6, para. 15(1), (2). |
| (4) | 1975 Sch. 6, para. 15(5). |
| 19(1) to (3) | 1975 Sch. 6, para. 2(1). (2); 1981 s. 94(1). |
| (4) | 1975 Sch. 6, para. 2(3). |
| (5) | 1975 Sch. 6, para. 8. |
| 20(1) | 1975 Sch. 6, para. 4(1); 19S0 s. 86(3); 1981 s. 94(2). |
| (2) | 1975 Sch. 6, para. 4(2). |
| (3) | 1975 Sch. 6, para. 8. |
| 21(1) to (4) | 1975 Sch. 6, para. 5(1) to (3). |
| (5) | 1975 Sch. 6, para. 8. |
| 22(1) to (5) | 1975 Sch. 6, para. 6. |
| (6) | 1975 Sch. 6, para. 8. |
| 23(1) | 1975 Sch. 6, oara. 10(1). |
| (2) | 1975 Sch. 6, para. 15(1), (2), (3)(a), (4)(b). |
| (3) | : 1975 Sch. 6, para. 15(3)(b), (4)(a). |
| (4) | 1975 Sch. 6, para. 15(3)(bb)(bc), (4)(a); 1976 s. 95(2). |
| (5) | 1975 Sch. 6, para. 15(3)(c). |
| (6) | 1975 Sch. 6, para. 10(3), 15(5). |
| 24(1)(2) | 1975 Sch. 6, para. 11(1), (2). |
| (3) | 1975 Sch. 6, para. 15(1), (2), (3), (4); 1976 s. 95(2). |
| 24(4) | 1975 Sch. 6, para. 15(5). |
| 25(1) | 1975 Sch. 6, para. 12. |
| (2) | 1975 Sch. 6, para. 15(1), (2), (3), (4), (5); 1976 s. 95(2). |
| 26(1) | 1975 Sch. 6, para. 13(1). |
| (2) | 1975 Sch. 6, para. 13(2); 1976 s. 85. |
| (3) | 1975 Sch. 6, para. 13(3); 1976 s. 111(4). |
| (4) | 1975 Sch. 6, para. 13(4); 1976 s. 111(4). |
| (5)(6) | 1975 Sch. 6, para. 13(5), (6). |
| (7) | 1975 Sch. 6, para. 15(1), (2), (3), (4), (5); 1976 s. 95(2). |
| (8)(9) | 1975 Sch. 6, para. 13(7), (8). |
| 27 | 1982 s. 95(1),(2). |
| 28 | 1978 s. 67(1) to (6). |
| 29(1) | 1976 s. 117(1). |
| (2) | 1976 s. 117(2), (6). |
| (3)(4) | 1976 s. 117(3), (4). |
| (5) | 1976 s. 117(5), (6); 1983 (No. 2) s. 9(2). |
| 30 | 1976 s. 76(1) to (4). |
| 31 | 1976 s. 77. |
| 32 | 1976 s. 78. |
| 33(1) | 1976 s. 79(1); 1982 Sch. 17, para. 24(2). |
| (2) | 1976 s. 82A(5)(a); 1982 Sch. 17, para. 26. |
| (3)(4) | 1976 s. 79(3), (4). |
| (5) | 1976 s. 82A(1), (2), (3); 1982 Sch. 17, para. 26. |
| (6) | 1976 s. 82A(4); 1982 Sch. 17, para. 26. |
| (7) | 1976 s. 79(7). |
| 34(1) | 1976 s. 80(1). |
| (2) | 1976 s. 80(2); 1982 Sch. 17, para. 25(2), (3). |
| (3) | 1976 s. 80(3); 1982 Sch. 17, para. 25(2), (3). |
| (4) | 1976 s. 80(4). |
| 35(1) | — |
| (2) | 1976 s. 83(3). |
| (3) | 1976 s. 83(4). |
| 36 | 1975 Sch. 6, para. 16; 1976 s. 96(2), Sch. 11, para. 5; 1982 |
| s. 95(3). | |
| 37 | 1975 Sch. 6, paras. 17, 18. |
| 38(1) | 1975 Sch. 6, para. 19(1); 1976 s. 96(3). |
| (2) | 1975 Sch. 6, para. 19(2). |
| (3) | 1975 Sch. 6, para. 19(3); 1976 s. 96(4). |
| (4) | 1975 Sch. 6, para. 19(3A); 1976 s. 96(4). |
| (5) | 1975 Sch. 6, para. 19(3B); 1976 s. 96(4). |
| (6) | 1975 Sch. 6, para. 19(4). |
| 39 | 1975 Sch, 6, para. 20. |
| 40 | 1975 Sch. 6, para. 21. |
| 41 | 1975 Sch. 6, para. 22; 1976 s. 96(5). |
| 42(1)(2) | 1975 Sch. 6, para. 23(1), (2). |
| (3) | 1975 Sch. 6, para. 23(3); 1976 s. 96(6). |
| (4) | 1975 Sch. 6, para. 22A(1), (2), (4); 1976 s. 96(7). |
| 43(1) to (3) | 1975 Sch. 5, para. 1(1) to (3). |
| (4) | 1975 Sch. 5, para. 1(4), (5); 1980 s. 93(2)(a). |
| (5) | 1975 Sch. 5, para. 1(10). |
| 44(1) | 1975 Sch. 5, para. 1(1), (6). |
| (2) | 1975 Sch. 5, para. 1(8); 1982 Sch. 17, para. 16; 1984 Sch. 21, para. 10. |
| 45 | 1975 Sch. 5, para. 1(1), (7). |
| 46 | 1975 Sch. 5, para. 1(9); 1976 Sch. 14, para. 10; 1980 s. 93 (2)(b) |
| 47 | 1975 s. 51(1); 1980 s. 93(1). |
| 48(1) | 1975 s. 24(3); 1976 s. 120(1); 1981 s. 104(3). |
| (2) | 1976 s. 120(2); 1981 s. 104(3). |
| (3) | 1975 Sch. 5, para. 2(1). |
| (4) | 1975 Sch. 7, para. 3(1), (2); 1982 Sch. 17, para. 19(2), (3). |
| (5) | 1975 Sch. 7, para. 3(2A); 1978 s. 72; 1982 Sch. 17, para. 19(4). |
| (6) | 1975 Sch. 7, para. 3(2AA); 1984 s. 104(2). |
| (7) | 1975 Sch. 7, para. 3(4); 1982 Sch. 17, para. 19(5). |
| 49(1) | 1975 Sch. 5, para. 3(1). |
| (2) | 1978 s. 69(7). |
| 50(1) to (3) | 1975 Sch. 5, para. 3(2) to (4). |
| (4) | 1975 Sch. 5, para. 3(4), (7). |
| (5)(6) | 1975 Sch. 5, para. 3(5), (6). |
| 51(1) | 1975 Sch. 5, para. 4(1). |
| (2) | 1975 s. 46(5). |
| (3) | 1975 Sch. 5, para. 4(10); 1983 Sch. 9, para. 5. |
| 52(1) | 1975 Sch. 5, para. 4(2). |
| (2) | 1975 Sch. 5, para. 4(4). |
| (3)(4) | 1975 Sch. 5, para. 4(9), (10). |
| 53(1) | 1975 Sch. 5, para. 4(11). |
| (2) | 1975 Sch. 5, para. 4(3). |
| (3) | 1975 Sch. 5, para. 4(5). |
| (4) | 1975 Sch. 5, para. 4(6); 1976 s. 110(2). |
| (5) | 1975 Sch. 5, para. 4(5), (6); 1976 s. 110(2); 1978 s. 69(1); 1981 s. 104(1). |
| (6) | 1978 s. 69(6). |
| (7)(8) | 1978 s. 69(8). |
| 54(1) | 1975 s. 22(2). |
| (2) | 1975 s. 22(3); 1976 s. 110(1). |
| (3) | 1975 s. 22(2), (3); 1976 s. 110(1); 1978 s. 69(1), (6); 1981 s. 104(1). |
| (4) | 1975 s. 22(9). |
| 55(1) | 1975 s. 23(3). |
| (2) | 1975 s. 20(4). |
| 56(1) | 1975 Sch. 6, para. 15(2A); 1981 s. 104(2); 1982 s. 95(2). |
| (2) | 1975 Sch. 6, para. 15(4A); 1976 s. 95(3); 1978 s. 69(4). |
| (3) | 1975 Sch. 6, para. 15(3)(ba), (4B); 1976 s. 95(2); 1978 s. 69(5); 1982 s. 95(2) |
| (4) | 1975 Sch. 6, para. 15(4B); 1978 s. 69(5); 1982 s. 95(2). |
| (5) | 1978 s. 69(6). |
| (6) | 1976 s. 117(1), (6). |
| (7) | 1976 s. 95(4); 1978 s. 69(8). |
| (8) | 1978 s. 69(8). |
| 57(1) to (4) | 1981 s. 94(3) to (6). |
| (5) | 1982 s. 95(1). |
| 58(1)(2) | 1982 s. 102(1), (2). |
| (3) | 1982 s. 126(2). |
| 59(1)(2) | 1982 s. 103(1), (2). |
| (3) | 1982 s. 103(3); 1982 c. 50 Sch. 5, para. 28(a). |
| 60 | 1982 s. 104. |
| 61(1) | 1976 ss. 82(11), 82A(7); 1982 s. 105(1), Sch. 17, para. 26. |
| (2) to (4) | 1982 s. 105(2) to (4). |
| 62 | 1982 s. 106. |
| 63 | 1976 s. 82(6); 1982 s. 126(1), Sch. 17, para. 26. |
| 64 | 1982 s. 107. |
| 65 | 1982 s. 108. |
| 66(1) to (4) | 1982 s. 109(1) to (4). |
| (5) | 1975 s. 20(5); 1982 s. 109(5). |
| (6) | 1982 s. 110(7), Sch. 15, para. 2. |
| 67(1)(2) | 1982 s. 110(1), (2). |
| (3) | 1975 s. 20(5); 1982 s. 110(3). |
| (4) | 1975 s. 20(5); 1982 s. 110(3), Sch. 15, para. 3. |
| (5) to (7) | 1982 s. 110(4) to (6). |
| 68(1) to (3) | 1982 s. 111(1) to (3). |
| (4) | 1975 s. 20(5); 1982 s. 111(4). |
| (5) | 1982 s. 111(5). |
| (6) | 1982 Sch. 15, paras. 4(1), 5, 6 to 8. |
| 69 | 1982 s. 112. |
| 70(1) to (6) | 1982 s. 113(1.) to (6). |
| (7) | 1982 s. 113(6A); 1984 s. 102(1). |
| (8) | 1982 s. 113(7); 1984 s. 102(2). |
| (9) | 1982 s. 113(8), Sch. 15, paras. 6 to 8. |
| (10) | 1982 s. 113(9). |
| 71(1) to (4) | 1982 s. 114(1) to (4). |
| (5) | 1982 s. 114(5); 1984 s. 102(1). |
| (6) to (8) | 1982 s. 114(6) to (8). |
| 72(1) to (4) | 1982 s. 116(1) to (4). |
| (5) | 1982 s. 116(5); 1984 s. 102(1). |
| (6) | 1982 s. 116(6). |
| 73(1) | 1982 s. 118(1)(a). |
| (2) | 1982 s. 118(2), (4). |
| (3) | 1982 s. 118(3); 1984 s. 102(1). |
| 74(1) | 1975 Sch. 5, para. 19(1) (pre-1981); 1981 s. 103; 1982 s. 118(1)(b) |
| (2) | 1982 s. 118(2), (4). |
| (3) | 1982 s. 118(3); 1984 s. 102(1). |
| (4) | 1975 Sch. 5, para. 19(4) (pre-1981); 1977 s. 51(5); 1983 c. 20 Sch. 4, para. 40. |
| 75 | 1982 s. 115. |
| 76(1) | 1982 s. 119(1). |
| 76(2) | 1975 Sch. 6, para. 13(7); 1976 s. 111(4); 1982 s. 119(2). |
| (3) to (8) | 1982 s. 119(3) to (8). |
| 77 | — |
| 78(1)(2) | 1976 s. 81(1). (2): 1982 Sch. 17. Para. 26. |
| (3) | 1976 ss. 81(3), 82A(1) to (4), 83(3A); 1982Sch. 17, paras. 26,27. |
| (4) | 1976 s. 82A(5), (7); 1982 Sch. 17, para. 26. |
| (5) | 1976 s. 82A(6); 1982 Sch. 17, para. 26. |
| (6) | 1976 s. 81(4); 1982 Sch. 17, para. 26. |
| 79(1) to (7) | 1976 s. 82(1) to (7); 1982 Sch. 17, para. 26. |
| (8)(9) | 1976 s. 82(9), (10); 1982 Sch. 17, para. 26. |
| (10) | 1976 s. 83(4). |
| 80(1) | 1982 s. 120(1): 1984 Sch. 21. Para. 25. |
| (2)(3) | 1982 s. 120(2), (3). |
| 81 | 1982 s. 121; 1984 s. 101(1), Sch. 21, para. 25. |
| 82(1) | 1982 s. 122(1); 1984 Sch. 21, para. 26. |
| (2)(3) | 1982 s. 122(2), (3). |
| 83 | 1982 s. 123; 1984 Sch. 21, para .23 . |
| 84 | 1982 s. 124; 1984 Sch. 21, para. 26. |
| 85 | 1982 s. 125 |
| 86(1) | 1975 Sch. 5 ,para. 17(1); 1982 s. 98(2). |
| (2) | 1975 Sch. 5. para. 17(1A): 1982 s. 98(4). |
| (3) | 1975 Sch. 5, Para. 17/2); 1982 s. 98(5). |
| (4) | 1975 Sch. 5, Para. 17(3); 1984 Sch. 21, para. 12. |
| (5) | 1975 Sch. 5, para. 17(4A); 1976 s. 107(2). |
| 87(1) | 1975 Sch. 5. Para. 17A(1): 1976 s. 108(1): 1982 s. 98(6). |
| (2)(3) | 1975 Sch. 5, para. 17A(2), (3); 1976 s. 108(1). |
| 88(1) | 1975 Sch. 5, para. 18(1); 1978 s. 71(2). |
| (2) | 1975 Sch. 5, para. 18(2); 1978 s. 71(1). |
| 89(1) to (3) | 1975 Sch. 5, para. 19(1) to (3); 1981 s. 103. |
| (4) | 1975 Sch. 5, para. 19(4); 1981 s. 103; 1983 c. 20 Sch. 4, para. 40. |
| 90 | 1975 Sch. 5, para. 19A; 1976 s. 109. |
| 91(1) | 1975 Sch. 5, para. 22(1); 1984 Sch. 21, para. 13. |
| (2) | 1975 Sch. 5, para. 22(2). |
| 92 | 1975 Sch. 5, para. 22A(1), (2); 1976 s. 105(1). |
| 93 | 1975 s. 47(4). |
| 94(1) | 1975 s. 39(1), (9). |
| (2) | 1975 s. 39(2); 1976 s. 118(6). |
| (3) | 1975 s. 39(6A); 1976 s. 118(1). |
| (4) | 1975 s. 39(4). |
| (5) | 1975 Sch. 6, para. 8; 1976 s. 118(8). |
| 95 | 1975 s. 39(8D); 1976 s. 118(1). |
| 96 | 1975 s. 39(8A); 1976 s. 118(1). |
| 97 | 1975 s. 39(8B), (8C); 1976 s. 118(1). |
| 98(1) | 1975 s. 39(5); 1976 s. 118(7). |
| (2) | 1975 s. 39(6). |
| 99(1) | 1975 Sch. 5, para. 24(1); 1976 s. 118(5); 1984 Sch. 21, para. 14(2). |
| (2) | 1975 Sch. 5, para. 24(2); 1982 s. 99(2). |
| (3) | 1975 Sch. 5, para. 24(3). |
| 100 | 1976 s. 118(2), (3). |
| 101(1) | 1975 Sch. 5, para. 24(5); 1982 s. 99(3); 1984 Sch. 21, para. 14(3). |
| (2) | 1975 Sch. 5, para. 24(5A); 1982 s. 99(4). |
| 102(1) | 1975 s. 39(6), Sch. 5, para. 24(6); 1982 s. 99(5). |
| (2) | 1975 s. 39(8). |
| 103(1) | 1976 Sch. 10, para. 1; 1982 Sch. 17, para. 30. |
| (2) | 1976 Sch. 10, para. 13(1). |
| (3) | 1976 Sch. 10, para. 3(1). |
| 104(1) | 1976 Sch. 10, para. 2(1), (1A); 1978 s. 64(2); 1981 s. 100(2); 1983 (No. 2) s. 10(1). |
| (2) | 1976 Sch. 10, para. 2(2). |
| 105(1) | 1976 Sch. 10, para. 3(1); 1978 s. 64(3); 1981 s. 100(3). |
| (2) | 1976 Sch. 10, para. 3(1A); 1978 s. 64(4). |
| (3)(4) | 1976 Sch. 10, para. 3(2), (3). |
| (5) | 1976 Sch. 10, para. 3(5). |
| (6) | 1976 Sch. 10, para. 3(6); 1981 s. 100(4). |
| 106 | 1976 Sch. 10, para. 4(1). |
| 107(1) | 1976 Sch. 10, para. 4(1). |
| (2)(3) | 1976 Sch. 10, para. 4(2), (3). |
| (4) | 1976 Sch. 10, para. 4(5); 1978 s. 64(5); 1979 c. 14 Sch. 7, para. 9. |
| 108 | 1976 Sch. 10, para. 4(4). |
| 109 | 1976 Sch. 10, para. 5. |
| 110 | 1976 Sch. 10, para. 6. |
| 111 | 1976 Sch. 10, para. 7. |
| 112 | 1976 Sch. 10, para. 8. |
| 113 | 1976 Sch. 10, para. 3(4). |
| 114(1) | 1976 Sch. 10, para. 10; 1981 s. 96(3)(d). |
| (2) | 1976 Sch. 10, para. 11. |
| 115(1) | 1981 Sch. 14, para. 1(1); 1982 Sch. 17, para. 34. |
| (2)(3) | 1981 Sch. 14, para. 1(2)(3). |
| (4) | 1984 s. 107(1). |
| (5) | 1981 Sch. 14, para. 1(4). |
| 116(1) | 1981 Sch. 14, para. 2(1). |
| (2) | 1981 Sch. 14, para. 2(2); 1983 (No. 2) s. 10(2). |
| (3) | 1981 Sch. 14, para. 2(3). |
| (4) | 1981 Sch. 14, para. 2(4); 1983 (No. 2) s. 10(2). |
| (5) to (7) | 1981 Sch. 14, para. 2(5) to (7). |
| 117 | 1981 Sch. 14, para. 3. |
| 118 | 1981 Sch. 14, para. 4. |
| 119 | 1981 Sch. 14, para. 5. |
| 120(1) | 1981 Sch. 14, para. 7. |
| (2) | 1981 Sch. 14, para. 6. |
| 121 | 1981 Sch. 14, para. 8. |
| 122(1)(2) | 1981 Sch. 14, para. 9. |
| (3) | 1981 Sch. 14, para. 10. |
| 123(1) | 1981 Sch. 14, para. 11. |
| (2) to (4) | 1981 Sch. 14, para. 12. |
| (5) | 1981 Sch. 14, para. 13. |
| 124 | 1981 Sch. 14, para. 14. |
| 125(1) | 1975 Sch. 9, paras. 1(1), 5(1); 1981 s. 96(3)(a). |
| (2) | 1975 Sch. 9, para. 1(1). |
| (3) | 1975 Sch. 9, para. 1(2). |
| 126(1) | 1975 Sch. 9, para. 2(1). |
| (2)(3) | 1975 Sch. 9, para. 2(3), (4). |
| 127(1) | 1975 Sch. 9, para. 3(1). |
| (2) | 1975 Sch. 9, para. 3(2); 1978 s. 65(1). |
| 128 | 1975 Sch. 9, para. 3(1). |
| 129 | 1975 Sch. 9, para. 4. |
| 130(1) | 1975 Sch. 9, para. 6(1). |
| (2) | 1975 Sch. 9, para. 6(2); 1976 s. 75. |
| 131(1) | 1976 s. 99(1). |
| (2) | 1976 s. 99(2), (3). |
| (3) | 1976 s. 99(6). |
| 132(1) | 1976 s. 99(4). |
| (2) | 1976 s. 99(7). |
| 133 | 1976 Sch. 12, para. 2. |
| 134 | 1976 Sch. 12, para. 3. |
| 135(1)(2) | 1976 Sch. 12, para. 4(1), (2); 1979 c. 14 Sch. 7, para. 9. |
| (3) to (5) | 1976 Sch. 12, para. 4(3) to (5). |
| 136 | 1976 Sch. 12, para. 5. |
| 137 | 1976 Sch. 12, para. 6. |
| 138(1) | 1976 Sch. 12, para. 7(1). |
| (2) | 1976 Sch. 12, para. 7(2); 1979 c. 14 Sch. 7, para. 9. |
| 139(1) to (3) | 1976 Sch. 12, para. 8. |
| (4) | 1976 Sch. 12, para. 9. |
| 140(1) | 1976 Sch. 12, para. 1. |
| (2) | 1976 s. 99(5). |
| 141 | 1981 s. 101(1) to (7). |
| 142(1) to (4) | 1978 s. 68(1) to (4). |
| (5)(6) | 1978 s. 68(5). |
| (7) | 1978 s. 68(4); 1980 s. 93(3). |
| 143 | 1975 s. 47(1B); 1976 s. 121(1). |
| 144 | 1975 s. 47(1 A), (1AA); 1976 s. 121(1); 1982 Sch. 17, para. 4; 1984 s. 103. |
| 145 | 1975 s. 47(3). |
| 146(1) to (5) | 1976 s. 122(1) to (5). |
| (6) | 1976 s. 122(6): 1982 Sch. 17. para. 29. |
| (7) | 1976 s. 122(7). |
| (8) | 1976 s. 122(7A); 1980 s. 92. |
| (9) | 1976 s. 122(8A); S.I. 1979/927. |
| 147(1) to (4) | 1976 s. 123(1) to (4). |
| (5) to (9) | 1976 s. 123(7) to (11). |
| 148(1) | 1976 s. 86(1); 1981 s. 93(2). |
| (2) to (4) | 1976 s. 86(2) to (4). |
| (5) | 1976 s. 86(6); 1980 s. 87(2); 1981 s. 96(3)(b). |
| 149(1) | 1976 s. 87(1); 1981 s. 93(3). |
| (2) to (4) | 1976 s. 87(2) to (4). |
| (5) | 1976 s. 87(5): 1980s. 87(3). |
| (6) | 1976 s. 87(5A); 1980 s. 87(4); 1981 s. 96(3)(c). |
| (7) | 1976 s. 87(6). |
| (8)(9) | 1976 s. 87(8), (9). |
| 150 | 1976 s. 88(1), (2). |
| 151(1) | 1975 Sch. 5, para. 16(1); 1976 Sch. 14, para. 18. |
| (2) to (4) | 1975 Sch. 5, para. 16(2) to (4). |
| (5) | 1975 Sch. 5, para. 16(6); 1982 Sch. 17, para. 17. |
| 152 | 1975 Sch. 7, para. 2. |
| 153(1) | 1975 Sch. 7. para. 4(1). |
| (2) | 1975 Sch. 7, para. 4(2); 1984 Sch. 21, para. 15. |
| (3)(4) | 1975 Sch. 7, para. 4(3), (4). |
| 154(1)(2) | 1975 Sch. 7, para. 1(1), (2). |
| (3) | 1981 c. 55 Sch. 5, saving. |
| 155(1) | 1975 Sch. 7, para. 6(1), (2); 1981 c. 61 s. 51(3). |
| (2) to (6) | 1975 Sch. 7. para. 6(3) to (71. |
| (7) | 1975 Sch. 7, para. 6(9). |
| 156 | 1981 s. 135; 1982 s. 100. |
| 157 | 1982 s. 96(1) to (5). |
| 158 | 1975 Sch. 7, para. 7. |
| 159 | 1975 Sch. 7, para. 8; 1976 s. 125. |
| 160 | 1975 s. 38(1). |
| 161(1) | 1975 Sch. 10. Para. 7(1). |
| (2) | 1975 Sch. 10, para. 7(2); 1976 s. 103(1). |
| (3) to (5) | 1975 Sch. 10, para. 7(3) to (5). |
| 162(1) | 1975 Sch. 10, para. 1(5). |
| 2) | 1975 Sch. 10. Para. 1(4). |
| (3) | 1975 Sea. 10. Para. 1(2). |
| (4) | 1975 Sch. 10, para. 2. |
| (5) | 1975 Sch. 10, para. 3. |
| 163(1) | 1975 Sch. 10, para. 5(1); 1984 Sch. 21, para. 17. |
| (2)(3) | 1975 Sch. 10 .para. 5(2), (3). |
| 164 | 1975 s. 51(1); Sch. 10, para. 6. |
| 165(1) | 1975 Sch. 10, para. 4(1); 1979 c. 14 Sch. 7, paras. 8, 9. |
| (2) | 1975 Sch. 10, para. 4(2); 1982 Sch. 17, para. 20. |
| (3) | 1984 Sch. 14, para. 16. |
| 166 | 1975 Sch. 10, para. 10. |
| 167(1) | 1975 Sch. 10, para. 11(1). |
| (2) | 1975 Sch. 10, para. 11(2); 1976 ss. 86(7), 87(5B); 1978 s. 73(1); 1980 s. 87(2), (4). |
| (3)(4) | 1975 Sch. 10, para. 11(3), (4). |
| (5) | 1975 Sch. 10, para. 11(5); 1982 Sch. 17, para. 22. |
| 168 | 1975 Sch. 10, para. 13. |
| 169(1) | 1975 Sch. 10, para. 12(1). |
| (2) | 1975 Sch. 10, para. 12(2); 1984 s. 107(2). |
| 170 | 1975 Sch. 10, para. 8. |
| 171(1) | 1975 Sch. 10, para. 9(1)(a). |
| (2) | 1975 Sch. 10, para. 9(2); 1976 s. 118(9). |
| 172 | 1975 Sch. 10, para. 9(1)(b). |
| 173 | 1975 Sch. 10, para. 9(1 )(d). |
| 174(1) | 1975 Sch. 10, para. 9(1)(e), (f); 1984 s. 96(8), Sch. 9, para. 14. |
| (2) | 1975 s. 51(1), Sch. 10, para. 9(2A); 1976 s. 100(1). |
| 175 | 1975 Sch. 10, para. 9(1)(c). |
| 176 | 1975 Sch. 10, para. 9A; 1976 s. 102(1); 1982 Sch. 17, para. 21. |
| 177(1) | 1981 s. 98(1). |
| (2) | 1982 s. 97(1). |
| (3) | 1981 s. 98(1); 1982 s. 97(1). |
| (4) | 1982 s. 97(2). |
| 178(1) | 1975 s. 51(1), Sch. 10, para. 14(1). |
| (2) | 1976 s. 104. |
| (3) | 1975 Sch. 10, para. 14(2). |
| (4) | 1975 Sch. 10, para. 19. |
| (5) | 1975 Sch. 10, para. 21. |
| 179(1) | 1975 Sch. 10, para. 15. |
| (2) | 1975 Sch. 10, para. 16. |
| (3) | 1975 Sch. 10, para. 20. |
| 180(1) | 1975 Sch. 10, para. 17. |
| (2)(3) | 1975 Sch. 10, para. 18(1), (2). |
| 181 | 1975 Sch. 10, para. 25. |
| 182 | 1975 Sch. 10, para. 26. |
| 183(1)(2) | 1975 Sch. 10, para. 27(1), (2); 1979 c. 14 Sch. 7, para. 9. |
| (3) to (6) | 1975 Sch. 10, para. 27(3) to (6). |
| 184 | 1975 Sch. 10, para. 24. |
| 185(1)(2) | 1975 Sch. 10, para. 28(1), (2) |
| (3) | 1975 Sch. 10, para. 18(2). |
| 186 | 1975 Sch. 10. para. 23. |
| 187(1) | 1975 Sch. 10, para. 29(1); 1979 c. 14 Sch. 7, para. 9. |
| (2) to (6) | 1975 Sch. 10, para. 29(2) to (6). |
| 188 | 1975 Sch. 10, para. 30. |
| 189 | 1975 Sch. 10, para. 22. |
| 190(1) | 1975 s. 51(1), Sch. 10, para. 31(1); 1976 s. 101(2), Sch. 13. |
| (2) | 1975 Sch. 10, para. 32(4); 1976 s. 101(2), Sch. 13. |
| (3) | 1975 Sch. 10, para. 31(2); 1976 s. 101(2), Sch. 13. |
| (4) | 1975 Sch. 10, para 39; 1976 s 101(2), Sch. 13. |
| 191 | 1975 Sch. 10, para. 32(1) to (3); 1976 s. 101(2), Sch. 13. |
| 192 | 1975 Sch. 10, para. 37; 1976 s. 101(2), Sch. 13. |
| 193 | 1975 Sch. 10, para. 33; 1976 s. 101(2), Sch. 13. |
| 194(1) | 1975 Sch. 10, para. 34(1); 1976 s. 101(2), Sch. 13. |
| (2) | 1975 Sch. 10, para. 34(2); 1976 s. 101(2), Sch. 13; 1979 c. 14 Sch. 7, para. 9. |
| 195 | 1975 Sch. 10, para. 35; 1976 s. 101(2), Sch. 13. |
| 196 | 1975 Sch. 10, para. 36; 1976 s. 101(2), Sch. 13. |
| 197 | 1975 Sch. 10, para. 38; 1976 s. 101(2), Sch. 13. |
| 198(1) to (3) | 1975 Sch. 10, para. 40(1) to (3); 1976 s. 101(2), Sch. 13. |
| (4) | 1975 Sch. 10, para. 40(4); 1976 s. 101(2), Sch. 13; 1981 c. 66 Sch. 3, para. 2. |
| 199(1) | 1975 s. 25(2), (9). |
| (2) | 1975 s. 25(4). |
| (3) | 1975 s. 26(1). |
| (4) | 1975 s. 25(6). |
| (5) | 1975 s. 25(10). |
| 200(1) | 1975 s. 25(5). |
| (2) | 1975 s. 26(1). |
| (3) | 1975 s. 25(5). |
| (4) | 1975 s. 25(6), (10). |
| 201(1) | 1975 s. 25(3); 1982 Sch. 17, para. 1. |
| (2) | 1975 s. 25(4). |
| (3) | 1976 Sch. 14, para. 20. |
| (4) | 1975 Sch. 5, para. 1(8). |
| (5) | 1975 s. 25(9); 1982 Sch. 17, para. 2. |
| (6) | 1975 s. 25(10). |
| 202(1) | 1975 s. 39(3), Sch. 5, para. 24(1); 1984 Sch. 21, para. 14(2). |
| (2) | 1975 s. 39(3)(a), (6). |
| (3) | 1975 s. 39(3)(c). |
| (4) | 1975 s. 26(2); 1984 Sch. 21, para. 3(6). |
| 203(1) | 1975 s. 25(8); 1976 s. 119(1). |
| (2) to (4) | 1976 s. 119(2) to (4). |
| 204(1) to (4) | 1975 s. 27(1) to (4). |
| (5) | 1975 s. 27(5); 1981 s. 46(8). |
| (6)(7) | 1975 s. 27(6), (7). |
| 205 | 1975 s. 25(1). |
| 206 | 1975 s. 26(3). |
| 207(1) | 1976 s. 78(2), (3). |
| (2) | 1976 s. 78(3); 1977 s. 53. |
| (3) | 1976 s. 82(8); 1982 Sch. 17, para. 26. |
| (4) | 1975 ss. 32(1), 34(3). |
| (5) | 1975 ss. 32(2), 34(4); 1977 s. 53. |
| 208 | 1975 Sch. 9, para. 2(2). |
| 209(1) | 1975 s. 26(4). |
| (2)(3) | 1976 s. 123(5). |
| 210 | 1975 Sch. 5, para. 16(3). |
| 211(1)(2) | 1975 s. 28(1); 1983 (No. 2) s. 13(1). |
| (3) | 1975 s. 28(1A); 1983 (No. 2) s. 13(1). |
| (4) | 1975 s. 28(8); 1983 (No. 2) s. 13(2). |
| 212(1) to (3) | 1975 s. 28(3) to (5). |
| (4) | 1975 s. 28(8); 1983 (No. 2) s. 13(2). |
| 213 | 1975 s. 28(2). |
| 214(1)(2) | 1975 s. 28(6), (7). |
| (3) | 1975 s. 28(8); 1983 (No. 2) s. 13(2). |
| 215 | 1975 Sch. 4, para. 1. |
| 216(1) | 1975 Sch. 4, para. 2(1); 1976 Sch. 14, para. 4; 1982 Sch. 17, para. 7. |
| (2) | 1975 Sch. 4, para. 2(2A); 1980 s. 94(4); 1983 Sch. 9, para. 4. |
| (3)(4) | 1975 Sch. 4, para. 2(2), (3); 1982 Sch. 17, para. 7. |
| (5) | 1975 Sch. 4, para. 2(4); 1980 s. 94(5). |
| (6) | 1975 Sch. 4, para. 2(5); 1980 s. 94(6). |
| (7) | 1975 Sch. 4, para. 2(7); 1976 Sch. 11, para. 3; 1982 Sch. 17, para. 7. |
| 217 | 1975 Sch. 4, para. 3. |
| 218(1)(2) | 1975 Sch. 4, para. 4(1), (2). |
| (3) | 1975 Sch. 4, para. 4(3); 1982 Sch. 17, para. 8. |
| 219 | 1975 Sch. 4, para. 5. |
| 220(1) | 1975 Sch. 4, para. 11(1). |
| (2) | 1975 Sch. 4, para. 11(2); 1975 c. 21 ss. 289F(1), (8), 289G(1) to (5); 1982 c. 48 ss. 37, 38(1), (6), (8), 46(1), (4)(a), 54; S.I. 1984/703 (N.I. 3) Arts. 5, 6. |
| 221(1)to (5) | 1975 Sch. 4, para. 6(1) to (5). |
| (6) | 1975 Sch. 4, para. 6(6); 1976 Sch. 14, para. 5; 1984 Sch. 21, para. 6. |
| 222 | 1975 Sch. 4, para. 7. |
| 223 | 1975 Sch. 4, para. 8. |
| 224 | 1975 Sch. 4, para. 9. |
| 225(1) | 1975 Sch. 4, para. 10(1). |
| (2) | 1975 Sch. 4, para. 10(2); 1984 Sch. 22, para. 6. |
| (3) to (6) | 1975 Sch. 4, para. 10(3) to (6). |
| (7) | 1984 s. 124(2). |
| 226(1) to (3) | 1975 Sch. 4, para. 12(1) to (3). |
| (4) | 1975 Sch. 4, para. 12(4); 1976 Sch. 11, para. 3; 1982 Sch. 17, para. 10. |
| (5)(6) | 1975 Sch. 4, para. 12(5), (6). |
| 227(1) | 1975 Sch. 4, paras. 13(1), (5), 14(1), (4); 1982 Sch. 17, paras. 11, 12; 1983 (No. 2) s. 11(1). |
| (2) | 1975 Sch. 4, paras. 13(1), 14(1). |
| (3) | 1975 Sch. 4, paras. 13(1), (6), 14(1), (5). |
| (4) | 1975 Sch. 4, paras. 13(4), 14(3). |
| (5) | 1975 Sch. 4, paras. 13(6), 14(5). |
| (6) | 1975 Sch. 4, para. 14(3). |
| (7) | 1975 Sch. 4, para. 14(1), (2), (6); 1984 Sch. 21, para. 7. |
| 228(1) | 1975 Sch. 4, para. 13(1), (6); 1982 Sch. 17, para. 11. |
| (2) | 1975 Sch. 4, para. 13(2). |
| (3) | 1975 Sch. 4, para. 13(3), (6); 1983 (No. 2) s. 11(2). |
| (4) | 1975 Sch. 4, para. 13(8). |
| 229 | 1975 Sch. 4, para. 15; 1983 (No. 2) s. 11(1). |
| 230(1) | 1975 Sch. 4, paras. 17(1), 19(6); 1980 c. 17 ss. 12(1)(a), 13(1); S.I. 1983/879 Sch. 2, para. 1(2). |
| (2) | 1975 Sch. 4, para. 17(2). |
| (3) | 1975 Sch. 4, para. 17(3); 1979 c. 46 Sch. 4, para. 15; 1980 c. 17 s. 12(1)(b); S.I. 1983/879 Sch. 2, para. 1(3); S.R. (N.I.) 1976/80. |
| (4) | 1975 Sch. 4, para. 17(4); 1976 s. 124; 1980 c. 17 s. 12(1)(b); S.I. 1983/879 Sch. 2, para. 1(4). |
| (5) | 1975 Sch. 4, para. 17(5); 1980 c. 17 s. 12(1)(d); S.I. 1983/879 Sch. 2, para. 1(5). |
| 231(1) | 1975 Sch. 4, para. 18(1). |
| (2) | 1975 Sch. 4, para. 19(6); 1980 c. 17 s. 13(1). |
| (3) | 1975 Sch. 4, para. 18(2). |
| 232 | 1975 Sch. 4, para. 27. |
| 233(1) | 1975 Sch. 4, para. 19(1); 1976 s. 83(5), Sch. 11, para. 3; 1982 Sch. 17, para. 13. |
| (2) | 1975 Sch. 4, para. 19(1); S.I. 1982/1585. |
| (3)(4) | 1975 Sch. 4, para. 19(4), (5). |
| 234(1)(2) | 1975 Sch. 4, para. 16(1), (2); 1981 s. 96(2). |
| (3) | 1975 Sch. 4, para. 16(3). |
| 235 | 1975 Sch. 4, para. 19(3), (4). |
| 236(1) | 1975 Sch. 4, para. 19(2). |
| (2) | 1976 s. 122(8), (8A); S.I. 1979/927. |
| (3) | 1976 ss. 87(7), 88(3), 122(8). |
| (4) | 1976 s. 123(2), (4); 1984 Sch. 21, para. 22. |
| 237(1) | 1975 Sch. 4, para. 20(1); 1982 Sch. 17, para. 14. |
| (2) to (6) | 1975 Sch. 4, para. 20(2) to (6). |
| 238(1) | 1975 Sch. 4, para. 21(1), (4). |
| (2)(3) | 1975 Sch. 4, para. 21(2), (3). |
| 239(1) to (3) | 1975 Sch. 4, para. 25(1) to (3). |
| (4) | 1975 Sch. 4, para. 25(4); 1978 s. 68(6). |
| (5) | 1975 Sch. 4, para. 25(5); 1976 Sch. 14, para. 7; 1982 Sch. 17, para. 15. |
| 240(1)(2) | 1975 Sch. 4, para. 23(1), (2). |
| (3) | 1975 Sch. 4, para. 23(3); 19S4 s. 105(1). |
| 241 | 1975 Sch. 4, para. 24. |
| 242 | 1975 Sch. 4, para. 22. |
| 243 | 1975 Sch. 4, para. 22A; 1984 s. 106(1). |
| 244 | 1975 Sch. 4, para. 22B; 1984 s. 106(1). |
| 245 | 1975 Sch. 4, para. 28. |
| 246 | 1975 Sch. 4, para. 29. |
| 247 | 1975 Sch. 4, para. 30. |
| 248 | 1975 Sch. 4, para. 31. |
| 249 | 1975 Sch. 4, para. 32. |
| 250 | 1975 Sch. 4, para. 33. |
| 251 | 1975 Sch. 4, para. 35. |
| 252 | 1975 Sch. 4, para. 34. |
| 253 | 1975 Sch. 4, para. 37. |
| 254(1) | 1975 Sch. 4, para. 36. |
| (2) | 1975 Sch. 4, para. 36A; 1984 s. 106(2). |
| 255 | 1975 Sch. 4, para. 26. |
| 256(1) | 1980 s. 94(1). |
| (2) | 1980 s. 94(2); 1981 c. 54 Sch. 5. |
| (3) | 1980 s. 94(3). |
| (4) | 1980 s. 94(9). |
| 257(1)(2) | 1975 Sch. 4, para. 39(1), (2). |
| (3) | 1975 Sch. 4, para. 39(3); S.I. 1979/1575 (N.I. 14) Sch. 2, para. 12. |
| 258 | 1975 Sch. 4, para. 41. |
| 259 | 1975 Sch. 4, para. 42(2). |
| 260 | 1975 Sch. 4, para. 42(1). |
| >261 | 1975 Sch. 4, para. 40. |
| 262 | 1975 s. 40. |
| 263 | 1975 s. 42. |
| 264(1) | 1976 s. 114(1). |
| (2)(3) | 1976 s. 114(2), (3); 1981 s. 93(4). |
| (4)(5) | 1976 s. 114(3A), (3B); 1981 s. 93(4). |
| (6)(7) | 1976 s. 114(4), (5). |
| (8) | 1976 s. 114(6); 1981 s. 93(5); 1983 Sch. 9, para. 7. |
| (9) | 1976 s. 114(7). |
| 265 | 1975 s. 43(1). |
| 266(1) | 1975 s. 43(2). |
| (2)(3) | 1975 s. 43(3), (4); 1976 s. 113(1). |
| (4) | 1975 s. 43(5); 1976 s. 113(1); 1982 Sch. 17, para. 3. |
| 267(1) | 1975 s. 45(1); 1984 Sch. 21, para. 4. |
| (2) | 1975 Sch. 7, paras. 3(3), 5(2), 7(6). |
| (3) | 1975 s. 45(1), Sch. 5, para. 2(2); 1982 ss. 108(8), 122(4). |
| (4) | 1975 s. 45(2). |
| 268 | 1975 s. 44. |
| 269(1) to (3) | 1975 Sch. 4, para. 13(7); 1976 Sch. 10, para. 13(2); 1981 Sch. 14, para. 15. |
| (4) | 1975 Sch. 4, para. 13(7); 1976 Sch. 10, para. 13(2); 1978 s. 66(1), (2); 1981 Sch. 14, para. 15. |
| 270 | 1975 s. 51(4); 1979 c. 14 Sch. 7, paras. 8(a), 9. |
| 271 | 1975 s. 51(5); 1982 Sch. 17, para. 6. |
| 272 | 1975 s. 51(1); 1984 Sch. 21, para. 5(b) (" land "); 1975 s. 59(2) (" the Taxes Act "). |
| 273 to 278 | — |
| Sch. 1 | 1975 s. 37(3); 1984 s. 101. |
| Sch. 2 | |
| para. 1 | 1980 Sch. 15, para. 1. |
| 2 | 1980 Sch. 15, para. 2. |
| 3 | 1980 Sch. 15, para. 2A; 1982 Sch. 17, para. 31; 1984 Sch. 21, para. 23. |
| 4 | 1980 Sch. 15, para. 4. |
| 5 | 1980 Sch. 15, para. 5; 1984 Sch. 21, para. 23. |
| 6 | 1980 Sch. 15, para. 6; 1982 Sch. 17, para. 32; 1984 Sch. 21, para. 23. |
| 7 | 1980 Sch. 15, para. 7. |
| Sch. 3 | 1975 Sch. 6, para. 12; 1980 s. 118(5); 1983 s. 46(5). |
| Sch. 4 | |
| para. 1(1) | 1982 s. 93(1). |
| (2) | 1982 s. 93(9). |
| (3) | 1982 s. 94(5). |
| 2(1) | 1982 s. 93(2). |
| (2)(3) | 1982 s. 94(1). |
| 3(1) | 1982 s. 93(3). |
| (2) to (4) | 1982 s. 94(2) to (4). |
| (5) | 1982 s. 94(6). |
| 4 | 1982 s. 93(4), (5). |
| 5 to 7 | 1982 s. 93(6) to (8). |
| 8 to 15 | 1982 Sch. 16, paras. 2 to 9. |
| 16 to 18 | 1982 Sch. 16, para. 1. |
| Sch. 5 | |
| para. 1 | 1975 s. 32. |
| 2(1) | 1975 s. 33(1). |
| (2) | 1975 s. 33(3); 1976 s. 83(2). |
| (3), (4) | 1975 s. 33(4), (5). |
| 3(1)to (4) | 1975 s. 34(3) to (6). |
| (5) | 1975 s. 34(9). |
| 4 | 1975 s. 34(8); 1976 s. 83(2). |
| 5(1) | 1975 s. 31(2). |
| (2) | 1975 s. 34(2). |
| (3) | 1975 s. 31(3). |
| 6 | 1976 s. 83(2). |
| Sch. 6 | |
| para. 1 | 1975 s. 49(5), Sch. 12, para. 1. |
| 2 | 1975 s. 22(4), Sch. 5, para. 4(7); 1984 Sch. 21, paras. 1,11. |
| 3 | 1975 Sch. 5, para. 23. |
| 4(1) | 1976 s. 83(6). |
| (2) | 1976 s. 83(3A), (7); 1982 Sch. 17, para. 27. |
| (3) | 1976 s. 83(7). |
| (4)(5) | 1976 s. 83(8), (9). |
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