ihta84/sch8/para8.- The Finance Act 1977

Section 276

1977 C.36.

8. In section 38 of the Finance Act 1977-

(a) in subsection (1) for the words "a direction has effect under section 93 of the Finance Act 1982" there shall be substituted the words "a direction has effect under paragraph 1 of Schedule 4 t the Capital Transfer Tax Act 1984"; and

(b) in subsection (5)(a) for the words "the said section 93" there shall be substituted the words "the said paragraph 1".