ihta84/sch8/para21.- The Finance Act 1982

Section 276

1982 c.39.

21. In section 61(1) of the Finance Act 1982-

(a) for the words "section 93 below" there shall be substituted the words "paragraph 1 of Schedule 4 to the Capital Transfer Tax Act 1984"; and

(b) in paragraph (a) for the words "subsection (3)(a)(i) of section 93" there shall be substituted the words "paragraph 3(1)(a)(i) of that Schedule".