fa75/sch8/para11.- Finance Act 1975 Schedule 8 Relief for Agricultural Property Part I

11. Nothing in this Part of this Schedule shall be taken to apply to the value included under section 22(5) of this Act in the value of a person's estate immediately before his death.

8 Repealed by 1981 s.96(3) and Sch. 19, Part IX in relation to transfers of value, distribution payments and capital distributions made on or after 10 March 1981. However, in view of the transitional relief under 1981 s.96 and Sch. 14, reference to these repealed provisions may be necessary.