ihta84/sch8/para24.- The Value Added Tax Act 1983

Section 276

1983 c.55.

24. In Group 11 of Schedule 6 to the Value Added Tax Act 1983-

(a) in item 2, for the words from "section 32(3)(a)" onwards there shall be substituted the words "paragraph 1(3)(a) or (4), paragraph 3(4)(a), or the words following paragraph 3(4), of Schedule 5 to the Capital Transfer Tax Act 1984"; and

(b) in item 3, for the words "section 78(4) of the Finance Act 1976" there shall be substituted the words "section 32(4) of the Capital Transfer Tax Act 1984".