Finance Act 1993
Write the words of this act the way you think they should read. Solon shows your change as a redline against the published text and pins it to that exact text, so it can never be applied to wording you did not see.
Change 1
197 Rate bands: indexation for 1994 onwards.
(1) In section 8 of the Inheritance Tax Act 1984 (indexation of rate bands)— (a) in subsection (1) for “December in 1984” there shall be substituted “ September in 1993 ” and for “previous December” there shall be substituted “ previous September ”; (b) in subsection (3) for “December” there shall be substituted “ September ”; (c) in subsection (4) for “1985” there shall be substituted “ 1994 ”. (2) This section shall apply in relation to chargeable transfers made on or after 6th April 1994.
197 Rate bands: indexation for 1994 onwards.
(1) In section 8 of the Inheritance Tax Act 1984 (indexation of rate bands)— (a) in subsection (1) for “December in 1984” there shall be substituted “ September in 1993 ” and for “previous December” there shall be substituted “ previous September ”; (b) in subsection (3) for “December” there shall be substituted “ September ”; (c) in subsection (4) for “1985” there shall be substituted “ 1994 ”. (2) This section shall apply in relation to chargeable transfers made on or after 6th April 1994.
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