[1975 s.49(5), Sch.12 para.1.] 1975 c.7. |
1. References in any enactment, in any instrument made under any enactment, or in any document (whether executed before or after the passing of this Act) to estate duty or to death duties shall have effect, as far as may be, as if they included references to capital transfer tax 1 chargeable under section 4 of this Act (or under section 22 of the Finance Act 1975). |
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1 See 1986 s.100(1) and (2) - for any liability to tax arising on and after 25 July 1986 any reference in the legislation to capital transfer tax has effect as a reference to inheritance tax. |
