ihta84/sch8/para3.- The Land Charges Act 1972

Section 276

1972 c.61.

3.-(1) In section 2 of the Land Charges Act 1972-

(a) in subsection (4(ii) for the words "Part III of the Finance Act 1975" there shall be substituted the words "the Capital Transfer Act 1984"; and

(b) in subsection (5)(I) for the words "Part III of the Finance Act 1975 (capital transfer tax)" there shall be substituted the words "the Capital Transfer Act 1984".

(2) In section 4(6) of that Act for the words "Part III of the Finance Act 1975" there shall be substituted the words "the Capital Transfer Tax Act 1984".