Inheritance Tax Act 1984

TABLE OF DERIVATIONS Note: The following abbreviations are used in this Table:— 1975 | = The Finance Act 1975 (c. 7) 1975 c. 21 | = The Criminal Procedure (Scotland) Act 1975 (c. 21) 1976 | = The Finance Act 1976 (c. 40) 1977 | = The Finance Act 1977 (c. 36) 1978 | = The Finance Act 1978 (c. 42) 1979 c. 14 | = The Capital Gains Tax Act 1979 (c. 14) 1979 c. 46 | = The Ancient Monuments and Archaeological Areas Act 1979 (c. 46) 1980 | = The Finance Act 1980 (c. 48) 1980 c. 17 | = The National Heritage Act 1980 (c. 17) 1981 | = The Finance Act 1981 (c. 35) 1981 c. 54 | = The Supreme Court Act 1981 (c. 54) 1981 c. 55 | = The Armed Forces Act 1981 (c. 55) 1981 c. 61 | = The British Nationality Act 1981 (c. 61) 1981 c. 66 | = The Compulsory Purchase (Vesting Declarations) Act 1981 (c. 66) 1982 | = The Finance Act 1982 (c. 39) 1982 c. 48 | = The Criminal Justice Act 1982 (c. 48) 1982 c. 50 | = The Insurance Companies Act 1982 (c. 50) 1983 | = The Finance Act 1983 (c. 28) 1983 (No. 2) | = The Finance (No. 2) Act 1983 (c. 49) 1983 c. 20 | = The Mental Health Act 1983 (c. 20) 1984 | = The Finance Act 1984 (c. 43) S.I. 1979/927 | = The Capital Transfer Tax (Northern Ireland Consequential Amendment) Order 1979 S.I. 1979/1575 (N.I.14) | = The Administration of Estates (Northern Ireland) Order 1979 S.I. 1982/1585 | = The Capital Transfer Tax (Interest on Unpaid Tax) Order 1982 S.I. 1983/879 | = The Transfer of Functions (Arts, Libraries and National Heritage) Order 1983 S.I. 1984/703 (N.I.3) | = The Fines and Penalties (Northern Ireland) Order 1984 S.R.(N.I.) 1976/80 | = The Department (Transfer of Functions) Order (Northern Ireland) 1976 Provision | Derivation 1 | 1975 s.19(1). 2(1)(2) | 1975 s.20(5), (6). (3) | 1975 s.51(2A); 1982 Sch.17, para.5. 3(1)(2) | 1975 s.20(2), (3). (3) | 1975 s.20(7); 1978 s.74(1). (4) | 1975 s.51(2). 4(1) | 1975 s.22(1). (2) | 1975 s.22(9). 5(1)(2) | 1975 s.23(1), (2). (3) | 1975 Sch.10, para.1(1); 1984 Sch.21, para.16. (4) | 1975 s.51(1), Sch.10, para.1(2). (5) | 1975 Sch.10, para.1(3). 6(1) | 1975 s.24(2). (2) | 1975 Sch.7, para.3(1). (3) | 1975 Sch.7, para.5(1). (4) | 1975 Sch.7, para.6. 7(1) | 1975 s.37(1); 1981 s.93(1); 1983 Sch.9, para.3. (2)(3) | 1975 s.37(2), (3). 8 | 1982 s.91(1) to (4). 9 | 1980 s.85(3); 1982 s.91(5). 10(1)(2) | 1975 s.20(4). (3) | 1975 s.20(4), (7); 1978 s.74(1). 11 | 1975 s.46. 12 | 1976 s.89(1) to (5). 13(1) | 1976 s.90(1). (2) | 1976 s.90(3); 1978 Sch.11, para.3(1). (3)(4) | 1976 s.90(4); 1978 Sch.11, para.3(2). (5) | 1976 s.90(5) 14 | 1976 s.91(1), (2). 15 | 1976 s.92(1). 16(1) | 1981 s.97(1). (2) | 1981 s.97(2); 1984 s.107(3). 17 | 1975 s.47(1B), (3); 1976 ss.121(1), 123(6); 1978 s.68(1). 18(1) | 1975 Sch.6, para.1(1); 1976 s.94(2). (2) | 1975 Sch.6, para.1(2); 1976 s.94(3); 1982 s.92(1). (3) | 1975 Sch.6, para.15(1), (2). (4) | 1975 Sch.6, para.15(5). 19(1) to (3) | 1975 Sch.6, para.2(1), (2); 1981 s.94(1). (4) | 1975 Sch.6, para.2(3). (5) | 1975 Sch.6, para.8. 20(1) | 1975 Sch.6, para.4(1); 1980 s.86(3); 1981 s.94(2). (2) | 1975 Sch.6, para.4(2). (3) | 1975 Sch.6, para.8. 21(1) to (4) | 1975 Sch.6, para.5(1) to (3). (5) | 1975 Sch.6, para.8. 22(1) to (5) | 1975 Sch.6, para.6. (6) | 1975 Sch.6, para.8. 23(1) | 1975 Sch.6, para.10(1). (2) | 1975 Sch.6, para.15(1), (2), (3)(a), (4)(b). (3) | 1975 Sch.6, para.15(3)(b), (4)(a). (4) | 1975 Sch.6, para.15(3)(bb)(bc), (4)(a); 1976 s.95(2). (5) | 1975 Sch.6, para.15(3)(c). (6) | 1975 Sch.6, para.10(3), 15(5). 24(1)(2) | 1975 Sch.6, para.11(1), (2). (3) | 1975 Sch.6, para.15(1), (2), (3), (4); 1976 s.95(2). (4) | 1975 Sch.6, para.15(5). 25(1) | 1975 Sch.6, para.12. (2) | 1975 Sch.6, para.15(1), (2), (3), (4), (5); 1976 s.95(2). 26(1) | 1975 Sch.6, para.13(1). (2) | 1975 Sch.6, para.13(2); 1976 s.85. (3) | 1975 Sch.6, para.13(3); 1976 s.111(4). (4) | 1975 Sch.6, para.13(4); 1976 s.111(4). (5)(6) | 1975 Sch.6, para.13(5), (6). (7) | 1975 Sch.6, para.15(1), (2), (3), (4), (5); 1976 s.95(2). (8)(9) | 1975 Sch.6, para.13(7), (8). 27 | 1982 s.95(1), (2). 28 | 1978 s.67(1) to (6). 29(1) | 1976 s.117(1). (2) | 1976 s.117(2), (6). (3)(4) | 1976 s.117(3), (4). (5) | 1976 s.117(5), (6); 1983 (No.2) s.9(2). 30 | 1976 s.76(1) to (4). 31 | 1976 s.77. 32 | 1976 s.78. 33(1) | 1976 s.79(1); 1982 Sch.17, para.24(2). (2) | 1976 s.82A(5)(a); 1982 Sch.17, para.26. (3)(4) | 1976 s.79(3), (4). (5) | 1976 s.82A(1), (2), (3); 1982 Sch.17, para.26. (6) | 1976 s.82A(4); 1982 Sch.17, para.26. (7) | 1976 s.79(7). 34(1) | 1976 s.80(1). (2) | 1976 s.80(2); 1982 Sch.17, para.25(2), (3). (3) | 1976 s.80(3); 1982 Sch.17, para.25(2), (3). (4) | 1976 s.80(4). 35(1) (2) | 1976 s.83(3). (3) | 1976 s.83(4). 36 | 1975 Sch.6, para.16; 1976 s.96(2), Sch.11, para.5; 1982 s.95(3). 37 | 1975 Sch.6, paras.17, 18. 38(1) | 1975 Sch.6, para.19(1); 1976 s.96(3). (2) | 1975 Sch.6, para.19(2). (3) | 1975 Sch.6, para.19(3); 1976 s.96(4). (4) | 1975 Sch.6, para.19(3A); 1976 s.96(4). (5) | 1975 Sch.6, para.19(3B); 1976 s.96(4). (6) | 1975 Sch.6, para.19(4). 39 | 1975 Sch.6, para.20. 40 | 1975 Sch.6, para.21. 41 | 1975 Sch.6, para.22; 1976 s.96(5). 42(1)(2) | 1975 Sch.6, para.23(1), (2). (3) | 1975 Sch.6, para.23(3); 1976 s.96(6). (4) | 1975 Sch.6, para.22A(1), (2), (4); 1976 s.96(7). 43(1) to (3) | 1975 Sch.5, para.1(1) to (3). (4) | 1975 Sch.5, para.1(4), (5); 1980 s.93(2)(a). (5) | 1975 Sch.5, para.1(10). 44(1) | 1975 Sch.5, para.1(1), (6). (2) | 1975 Sch.5, para.1(8); 1982 Sch.17, para.16; 1984 Sch.21, para.10. 45 | 1975 Sch.5, para.1(1), (7). 46 | 1975 Sch.5, para.1(9); 1976 Sch.14, para.10; 1980 s.93(2)(b). 47 | 1975 s.51(1); 1980 s.93(1). 48(1) | 1975 s.24(3); 1976 s.120(1); 1981 s.104(3). (2) | 1976 s.120(2); 1981 s.104(3). (3) | 1975 Sch.5, para.2(1). (4) | 1975 Sch.7, para.3(1), (2); 1982 Sch.17, para.19(2), (3). (5) | 1975 Sch.7, para.3(2A); 1978 s.72; 1982 Sch.17, para.19(4). (6) | 1975 Sch.7, para.3(2AA); 1984 s.104(2). (7) | 1975 Sch.7, para.3(4); 1982 Sch.17, para.19(5). 49(1) | 1975 Sch.5, para.3(1). (2) | 1978 s.69(7). 50(1) to (3) | 1975 Sch.5, para.3(2) to (4). (4) | 1975 Sch.5, para.3(4), (7). (5)(6) | 1975 Sch.5, para.3(5), (6). 51(1) | 1975 Sch.5, para.4(1). (2) | 1975 s.46(5). (3) | 1975 Sch.5, para.4(10); 1983 Sch.9, para.5. 52(1) | 1975 Sch.5, para.4(2). (2) | 1975 Sch.5, para.4(4). (3)(4) | 1975 Sch.5, para.4(9), (10). 53(1) | 1975 Sch.5, para.4(11). (2) | 1975 Sch.5, para.4(3). (3) | 1975 Sch.5, para.4(5). (4) | 1975 Sch.5, para.4(6); 1976 s.110(2). (5) | 1975 Sch.5, para.4(5), (6); 1976 s.110(2); 1978 s.69(1); 1981 s.104(1). (6) | 1978 s.69(6). (7)(8) | 1978 s.69(8). 54(1) | 1975 s.22(2). (2) | 1975 s.22(3); 1976 s.110(1). (3) | 1975 s.22(2), (3); 1976 s.110(1); 1978 s.69(1), (6); 1981 s.104(1). (4) | 1975 s.22(9). 55(1) | 1975 s.23(3). (2) | 1975 s.20(4). 56(1) | 1975 Sch.6, para.15(2A); 1981 s.104(2); 1982 s.95(2). (2) | 1975 Sch.6, para.15(4A); 1976 s.95(3); 1978 s.69(4). (3) | 1975 Sch.6, para.15(3)(ba), (4B); 1976 s.95(2); 1978 s.69(5); 1982 s.95(2). (4) | 1975 Sch.6, para.15(4B); 1978 s.69(5); 1982 s.95(2). (5) | 1978 s.69(6). (6) | 1976 s.117(1), (6). (7) | 1976 s.95(4); 1978 s.69(8). (8) | 1978 s.69(8). 57(1) to (4) | 1981 s.94(3) to (6). (5) | 1982 s.95(1). 58(1)(2) | 1982 s.102(1), (2). (3) | 1982 s.126(2). 59(1)(2) | 1982 s.103(1), (2). (3) | 1982 s.103(3); 1982 c.50 Sch.5, para.28(a). 60 | 1982 s.104. 61(1) | 1976 ss.82(11), 82A(7); 1982 s.105(1), Sch.17, para.26. (2) to (4) | 1982 s.105(2) to (4). 62 | 1982 s.106. 63 | 1976 s.82(6); 1982 s.126(1), Sch.17, para.26. 64 | 1982 s.107. 65 | 1982 s.108. 66(1) to (4) | 1982 s.109(1) to (4). (5) | 1975 s.20(5); 1982 s.109(5). (6) | 1982 s.110(7), Sch.15, para.2. 67(1)(2) | 1982 s.110(1), (2). (3) | 1975 s.20(5); 1982 s.110(3). (4) | 1975 s.20(5); 1982 s.110(3), Sch.15, para.3. (5) to (7) | 1982 s.110(4) to (6). 68(1) to (3) | 1982 s.111(1) to (3). (4) | 1975 s.20(5); 1982 s.111(4). (5) | 1982 s.111(5). (6) | 1982 Sch.15, paras.4(1), 5, 6, to 8. 69 | 1982 s.112. 70(1) to (6) | 1982 s.113(1) to (6). (7) | 1982 s.113(6A); 1984 s.102(1). (8) | 1982 s.113(7); 1984 s.102(2). (9) | 1982 s.113(8), Sch.15, paras.6 to 8. (10) | 1982 s.113(9). 71(1) to (4) | 1982 s.114(1) to (4). (5) | 1982 s.114(5); 1984 s.102(1). (6) to (8) | 1982 s.114(6) to (8). 72(1) to (4) | 1982 s.116(1) to (4). (5) | 1982 s.116(5); 1984 s.102(1). (6) | 1982 s.116(6). 73(1) | 1982 s.118(1)(a). (2) | 1982 s.118(2), (4). (3) | 1982 s.118(3); 1984 s.102(1). 74(1) | 1975 Sch.5, para.19(1) (pre-1981); 1981 s.103; 1982 s.118(1)(b). (2) | 1982 s.118(2), (4). (3) | 1982 s.118(3); 1984 s.102(1). (4) | 1975 Sch.5, para.19(4) (pre-1981); 1977 s.51(5); 1983 c.20 Sch.4, para.40. 75 | 1982 s.115. 76(1) | 1982 s.119(1). (2) | 1975 Sch.6, para.13(7); 1976 s.111(4); 1982 s.119(2). (3) to (8) | 1982 s.119(3) to (8). 77 78(1)(2) | 1976 s.81(1), (2); 1982 Sch.17, para.26. (3) | 1976 ss.81(3), 82A(1) to (4), 83(3A); 1982 Sch.17, paras.26, 27. (4) | 1976 s.82A(5), (7); 1982 Sch.17, para.26. (5) | 1976 s.82A(6); 1982 Sch.17, para.26. (6) | 1976 s.81(4); 1982 Sch.17, para.26. 79(1) to (7) | 1976 s.82(1) to (7); 1982 Sch.17, para.26. (8)(9) | 1976 s.82(9), (10); 1982 Sch.17, para.26. (10) | 1976 s.83(4). 80(1) | 1982 s.120(1); 1984 Sch.21, para.25. (2)(3) | 1982 s.120(2), (3). 81 | 1982 s.121; 1984 s.101(1), Sch.21, para.25. 82(1) | 1982 s.122(1); 1984 Sch.21, para.26. (2)(3) | 1982 s.122(2), (3). 83 | 1982 s.123; 1984 Sch.21, para.25. 84 | 1982 s.124; 1984 Sch.21, para.26. 85 | 1982 s.125. 86(1) | 1975 Sch.5, para.17(1); 1982 s.98(2). (2) | 1975 Sch.5, para.17(1A); 1982 s.98(4). (3) | 1975 Sch.5, para.17(2); 1982 s.98(5). (4) | 1975 Sch.5, para.17(3); 1984 Sch.21, para.12. (5) | 1975 Sch.5, para.17(4A); 1976 s.107(2). 87(1) | 1975 Sch.5, para.17A(1); 1976 s.108(1); 1982 s.98(6). (2)(3) | 1975 Sch.5, para.17A(2), (3); 1976 s.108(1). 88(1) | 1975 Sch.5, para.18(1); 1978 s.71(2). (2) | 1975 Sch.5, para.18(2); 1978 s.71(1). 89(1) to (3) | 1975 Sch.5, para.19(1) to (3); 1981 s.103. (4) | 1975 Sch.5, para.19(4); 1981 s.103; 1983 c.20 Sch.4, para.40. 90 | 1975 Sch.5, para.19A; 1976 s.109. 91(1) | 1975 Sch.5, para.22(1); 1984 Sch.21, para.13. (2) | 1975 Sch.5, para.22(2). 92 | 1975 Sch.5, para.22A(1), (2); 1976 s.105(1). 93 | 1975 s.47(4). 94(1) | 1975 s.39(1), (9). (2) | 1975 s.39(2); 1976 s.118(6). (3) | 1975 s.39(6A); 1976 s.118(1). (4) | 1975 s.39(4). (5) | 1975 Sch.6, para.8; 1976 s.118(8). 95 | 1975 s.39(8D); 1976 s.118(1). 96 | 1975 s.39(8A); 1976 s.118(1). 97 | 1975 s.39(8B); (8C); 1976 s.118(1). 98(1) | 1975 s.39(5); 1976 s.118(7). (2) | 1975 s.39(6). 99(1) | 1975 Sch.5, para.24(1); 1976 s.118(5); 1984 Sch.21, para.14(2). (2) | 1975 Sch.5, para.24(2); 1982 s.99(2). (3) | 1975 Sch.5, para.24(3). 100 | 1976 s.118(2), (3). 101(1) | 1975 Sch.5, para.24(5); 1982 s.99(3); 1984 Sch.21, para.14(3). (2) | 1975 Sch.5, para.24(5A); 1982 s.99(4). 102(1) | 1975 s.39(6), Sch.5, para.24(6); 1982 s.99(5). (2) | 1975 s.39(8). 103(1) | 1976 Sch.10, para.1; 1982 Sch.17, para.30. (2) | 1976 Sch.10, para.13(1). (3) | 1976 Sch.10, para.3(1). 104(1) | 1976 Sch.10, para.2(1), (1A); 1978 s.64(2); 1982 s.100(2); 1983 (No.2) s.10(1). (2) | 1976 Sch.10, para.2(2). 105(1) | 1976 Sch.10, para.3(1); 1978 s.64(3); 1981 s.100(3). (2) | 1976 Sch.10, para.3(1A); 1978 s.64(4). (3)(4) | 1976 Sch.10, para.3(2), (3). (5) | 1976 Sch.10, para.3(5). (6) | 1976 Sch.10, para.3(6); 1981 s.100(4). 106 | 1976 Sch.10, para.4(1). 107(1) | 1976 Sch.10, para.4(1). (2)(3) | 1976 Sch.10, para.4(2), (3). (4) | 1976 Sch.10, para.4(5); 1978 s.64(5); 1979 c.14 Sch.7, para.9. 108 | 1976 Sch.10, para.4(4). 109 | 1976 Sch.10, para.5. 110 | 1976 Sch.10, para.6. 111 | 1976 Sch.10, para.7. 112 | 1976 Sch.10, para.8. 113 | 1976 Sch.10, para.3(4). 114(1) | 1976 Sch.10, para.10; 1981 s.96(3)(d). (2) | 1976 Sch.10, para.11. 115(1) | 1981 Sch.14, para.1(1); 1982 Sch.17, para.34. (2)(3) | 1981 Sch.14, para.1(2), (3). (4) | 1984 s.107(1). (5) | 1981 Sch.14, para.1(4). 116(1) | 1981 Sch.14, para.2(1). (2) | 1981 Sch.14, para.2(2); 1983 (No.2) s.10(2). (3) | 1981 Sch.14, para.2(3). (4) | 1981 Sch.14, para.2(4); 1983 (No.2) s.10(2). (5) to (7) | 1981 Sch.14, para.2(5) to (7). 117 | 1981 Sch.14, para.3. 118 | 1981 Sch.14, para.4. 119 | 1981 Sch.14, para.5. 120(1) | 1981 Sch.14, para.7. (2) | 1981 Sch.14, para.6. 121 | 1981 Sch.14, para.8. 122(1)(2) | 1981 Sch.14, para.9. (3) | 1981 Sch.14, para.10. 123(1) | 1981 Sch.14, para.11. (2) to (4) | 1981 Sch.14, para.12. (5) | 1981 Sch.14, para.13. 124 | 1981 Sch.14, para.14. 125(1) | 1975 Sch.9, paras.1(1), 5(1); 1981 s.96(3)(a). (2) | 1975 Sch.9, para.1(1). (3) | 1975 Sch.9, para.1(2). 126(1) | 1975 Sch.9, para.2(1). (2)(3) | 1975 Sch.9, para.2(3), (4). 127(1) | 1975 Sch.9, para.3(1). (2) | 1975 Sch.9, para.3(2); 1978 s.65(1). 128 | 1975 Sch.9, para.3(1). 129 | 1975 Sch.9, para.4. 130(1) | 1975 Sch.9, para.6(1). (2) | 1975 Sch.9, para.6(2); 1976 s.75. 131(1) | 1976 s.99(1). (2) | 1976 s.99(2), (3). (3) | 1976 s.99(6). 132(1) | 1976 s.99(4). (2) | 1976 s.99(7). 133 | 1976 Sch.12, para.2. 134 | 1976 Sch.12, para.3. 135(1)(2) | 1976 Sch.12, para.4(1), (2); 1979 c.14 Sch.7, para.9. (3) to (5) | 1976 Sch.12, para.4(3) to (5). 136 | 1976 Sch.12, para.5. 137 | 1976 Sch.12, para.6. 138(1) | 1976 Sch.12, para.7(1). (2) | 1976 Sch.12, para.7(2); 1979 c.14 Sch.7, para.9. 139(1) to (3) | 1976 Sch.12, para.8. (4) | 1976 Sch.12, para.9. 140(1) | 1976 Sch.12, para.1. (2) | 1976 s.99(5). 141 | 1981 s.101(1) to (7). 142(1) to (4) | 1978 s.68(1) to (4). (5)(6) | 1978 s.68(5). (7) | 1978 s.68(4); 1980 s.93(3). 143 | 1975 s.47(1B); 1976 s.121(1). 144 | 1975 s.47(1A), (1AA); 1976 s.121(1); 1982 Sch.17, para.4; 1984 s.103. 145 | 1975 s.47(3). 146(1) to (5) | 1976 s.122(1) to (5). (6) | 1976 s.122(6); 1982 Sch.17, para.29. (7) | 1976 s.122(7). (8) | 1976 s.122(7A); 1980 s.92. (9) | 1976 s.122(8A); S.I. 1979/927. 147(1) to (4) | 1976 s.123(1) to (4). (5) to (9) | 1976 s.123(7) to (11). 148(1) | 1976 s.86(1); 1981 s.93(2). (2) to (4) | 1976 s.86(2) to (4). (5) | 1976 s.86(6); 1980 s.87(2); 1981 s.96(3)(b). 149(1) | 1976 s.87(1); 1981 s.93(3). (2) to (4) | 1976 s.87(2) to (4). (5) | 1976 s.87(5); 1980 s.87(3). (6) | 1976 s.87(5A); 1980 s.87(4); 1981 s.96(3)(c). (7) | 1976 s.87(6). (8)(9) | 1976 s.87(8), (9). 150 | 1976 s.88(1), (2). 151(1) | 1975 Sch.5, para.16(1); 1976 Sch.14, para.18. (2) to (4) | 1975 Sch.5, para.16(2) to (4). (5) | 1975 Sch.5, para.16(6); 1982 Sch.17, para.17. 152 | 1975 Sch.7, para.2. 153(1) | 1975 Sch.7, para.4(1). (2) | 1975 Sch.7, para.4(2); 1984 Sch.21, para.15. (3)(4) | 1975 Sch.7, para.4(3), (4). 154(1)(2) | 1975 Sch.7, para.1(1), (2). (3) | 1981 c.55 Sch.5, saving. 155(1) | 1975 Sch.7, para.6(1), (2); 1981 c.61, s.51(3). (2) to (6) | 1975 Sch.7, para.6(3) to (7). (7) | 1975 Sch.7, para.6(9). 156 | 1981 s.135; 1982 s.100. 157 | 1982 s.96(1) to (5). 158 | 1975 Sch.7, para.7. 159 | 1975 Sch.7, para.8; 1976 s.125. 160 | 1975 s.38(1). 161(1) | 1975 Sch.10, para.7(1). (2) | 1975 Sch.10, para.7(2); 1976 s.103(1). (3) to (5) | 1975 Sch.10, para.7(3) to (5). 162(1) | 1975 Sch.10, para.1(5). (2) | 1975 Sch.10, para.1(4). (3) | 1975 Sch.10, para.1(2). (4) | 1975 Sch.10, para.2. (5) | 1975 Sch.10, para.3. 163(1) | 1975 Sch.10, para.5(1); 1984 Sch.21, para.17. (2)(3) | 1975 Sch.10, para.5(2), (3). 164 | 1975 s.51(1); Sch.10, para.6. 165(1) | 1975 Sch.10, para.4(1); 1979 c.14 Sch.7, paras.8, 9. (2) | 1975 Sch.10, para.4(2); 1982 Sch.17, para.20. (3) | 1984 Sch.14, para.16. 166 | 1975 Sch.10, para.10. 167(1) | 1975 Sch.10, para.11(1). (2) | 1975 Sch.10, para.11(2); 1976 ss.86(7), 87(5B); 1978 s.73(1); 1980 s.87(2), (4). (3)(4) | 1975 Sch.10, para.11(3), (4). (5) | 1975 Sch.10, para.11(5); 1982 Sch.17, para.22. 168 | 1975 Sch.10, para.13. 169(1) | 1975 Sch.10, para.12(1). (2) | 1975 Sch.10, para.12(2); 1984 s.107(2). 170 | 1975 Sch.10, para.8. 171(1) | 1975 Sch.10, para.9(1)(a). (2) | 1975 Sch.10, para.9(2); 1976 s.118(9). 172 | 1975 Sch.10, para.9(1)(b). 173 | 1975 Sch.10, para.9(1)(d). 174(1) | 1975 Sch.10, para.9(1)(e),(f); 1984 s.96(8), Sch.9, para.14. (2) | 1975 s.51(1), Sch.10, para.9(2A); 1976 s.100(1). 175 | 1975 Sch.10, para.9(1)(c). 176 | 1975 Sch.10, para.9A; 1976 s.102(1); 1982 Sch.17, para.21. 177(1) | 1981 s.98(1). (2) | 1982 s.97(1). (3) | 1981 s.98(1); 1982 s.97(1). (4) | 1982 s.97(2). 178(1) | 1975 s.51(1), Sch.10, para.14(1). (2) | 1976 s.104. (3) | 1975 Sch.10, para.14(2). (4) | 1975 Sch.10, para.19. (5) | 1975 Sch.10, para.21. 179(1) | 1975 Sch.10, para.15. (2) | 1975 Sch.10, para.16. (3) | 1975 Sch.10, para.20. 180(1) | 1975 Sch.10, para.17. (2)(3) | 1975 Sch.10, para.18(1), (2). 181 | 1975 Sch.10, para.25. 182 | 1975 Sch.10, para.26. 183(1)(2) | 1975 Sch.10, para.27(1), (2); 1979 c.14 Sch.7, para.9. (3) to (6) | 1975 Sch.10, para.27(3) to (6). 184 | 1975 Sch.10, para.24. 185(1)(2) | 1975 Sch.10, para.28(1), (2). (3) | 1975 Sch.10, para.18(2). 186 | 1975 Sch.10, para.23. 187(1) | 1975 Sch.10, para.29(1); 1979 c.14 Sch.7, para.9. (2) to (6) | 1975 Sch.10, para.29(2) to (6). 188 | 1975 Sch.10, para.30. 189 | 1975 Sch.10, para.22. 190(1) | 1975 s.51(1), Sch.10, para.31(1); 1976 s.101(2), Sch.13. (2) | 1975 Sch.10, para.32(4); 1976 s.101(2), Sch.13. (3) | 1975 Sch.10, para.31(2); 1976 s.101(2), Sch.13. (4) | 1975 Sch.10, para.39; 1976 s.101(2), Sch.13. 191 | 1975 Sch.10, para.32(1) to (3); 1976 s.101(2), Sch.13. 192 | 1975 Sch.10, para.37; 1976 s.101(2), Sch.13. 193 | 1975 Sch.10, para.33; 1976 s.101(2), Sch.13. 194(1) | 1975 Sch.10, para.34(1); 1976 s.101(2), Sch.13. (2) | 1975 Sch.10, para.34(2); 1976 s.101(2), Sch.13; 1979 c.14 Sch.7, para.9. 195 | 1975 Sch.10, para.35; 1976 s.101(2), Sch.13. 196 | 1975 Sch.10, para.36; 1976 s.101(2), Sch.13. 197 | 1975 Sch.10, para.38; 1976 s.101(2), Sch.13. 198(1) to (3) | 1975 Sch.10, para.40(1) to (3); 1976 s.101(2), Sch.13. (4) | 1975 Sch.10, para.40(4); 1976 s.101(2), Sch.13; 1981 c.66 Sch.3, para.2. 199(1) | 1975 s.25(2), (9). (2) | 1975 s.25(4). (3) | 1975 s.26(1). (4) | 1975 s.25(6). (5) | 1975 s.25(10). 200(1) | 1975 s.25(5). (2) | 1975 s.26(1). (3) | 1975 s.25(5). (4) | 1975 s.25(6), (10). 201(1) | 1975 s.25(3); 1982 Sch.17, para.1. (2) | 1975 s.25(4). (3) | 1976 Sch.14, para.20. (4) | 1975 Sch.5, para.1(8). (5) | 1975 s.25(9); 1982 Sch.17, para.2. (6) | 1975 s.25(10). 202(1) | 1975 s.39(3), Sch.5, para.24(1); 1984 Sch.21, para.14(2). (2) | 1975 s.39(3)(a), (b). (3) | 1975 s.39(3)(c). (4) | 1975 s.26(2); 1984 Sch.21, para.3(b). 203(1) | 1975 s.25(8); 1976 s.119(1). (2) to (4) | 1976 s.119(2) to (4). 204(1) to (4) | 1975 s.27(1) to (4). (5) | 1975 s.27(5); 1981 s.46(8). (6)(7) | 1975 s.27(6), (7). 205 | 1975 s.25(1). 206 | 1975 s.26(3). 207(1) | 1976 s.78(2), (3). (2) | 1976 s.78(3); 1977 s.53. (3) | 1976 s.82(8); 1982 Sch.17, para.26. (4) | 1975 ss.32(1), 34(3). (5) | 1975 ss.32(2), 34(4); 1977 s.53. 208 | 1975 Sch.9, para.2(2). 209(1) | 1975 s.26(4). (2)(3) | 1976 s.123(5). 210 | 1975 Sch.5, para.16(3). 211(1)(2) | 1975 s.28(1); 1983 (No.2) s.13(1). (3) | 1975 s.28(1A); 1983 (No.2) s.13(1). (4) | 1975 s.28(8); 1983 (No.2) s.13(2). 212(1) to (3) | 1975 s.28(3) to (5). (4) | 1975 s.28(8); 1983 (No.2) s.13(2). 213 | 1975 s.28(2). 214(1)(2) | 1975 s.28(6), (7). (3) | 1975 s.28(8); 1983 (No.2) s.13(2). 215 | 1975 Sch.4, para.1. 216(1) | 1975 Sch.4, para.2(1); 1976 Sch.14, para.4; 1982 Sch.17, para.7. (2) | 1975 Sch.4, para.2(2A); 1980 s.94(4); 1983 Sch.9, para.4. (3)(4) | 1975 Sch.4, para.2(2), (3); 1982 Sch.17, para.7. (5) | 1975 Sch.4, para.2(4); 1980 s.94(5). (6) | 1975 Sch.4, para.2(5); 1980 s.94(6). (7) | 1975 Sch.4, para.2(7); 1976 Sch.11, para.3; 1982 Sch.17, para.7. 217 | 1975 Sch.4, para.3. 218(1)(2) | 1975 Sch.4, para.4(1), (2). (3) | 1975 Sch.4, para.4(3); 1982 Sch.17, para.8. 219 | 1975 Sch.4, para.5. 220(1) | 1975 Sch.4, para.11(1). (2) | 1975 Sch.4, para.11(2); 1975 c.21 ss.289F(1), (8), 289G(1) to (5); 1982 c.48 ss.37, 38(1), (6), (8), 46(1), (4)(a), 54; S.I. 1984/703 (N.I. 3) Arts. 5, 6. 221(1) to (5) | 1975 Sch.4, para.6(1) to (5). (6) | 1975 Sch.4, para.6(6); 1976 Sch.14, para.5; 1984 Sch.21, para.6. 222 | 1975 Sch.4, para.7. 223 | 1975 Sch.4, para.8. 224 | 1975 Sch.4, para.9. 225(1) | 1975 Sch.4, para.10(1). (2) | 1975 Sch.4, para.10(2); 1984 Sch.22, para.6. (3) to (6) | 1975 Sch.4, para.10(3) to (6). (7) | 1984 s.124(2). 226(1) to (3) | 1975 Sch.4, para.12(1) to (3). (4) | 1975 Sch.4, para.12(4); 1976 Sch.11, para.3; 1982 Sch.17, para.10. (5)(6) | 1975 Sch.4, para.12(5), (6). 227(1) | 1975 Sch.4, paras.13(1), (5), 14(1), (4); 1982 Sch.17, paras.11, 12; 1983 (No.2) s.11(1). (2) | 1975 Sch.4, paras.13(1), 14(1). (3) | 1975 Sch.4, paras.13(1), (6), 14(1), (5). (4) | 1975 Sch.4, paras.13(4), 14(3). (5) | 1975 Sch.4, paras. 13(6), 14(5). (6) | 1975 Sch.4, para.14(3). (7) | 1975 Sch.4, para.14(1), (2), (6); 1984 Sch.21, para.7. 228(1) | 1975 Sch.4, para.13(1), (6); 1982 Sch.17, para.11. (2) | 1975 Sch.4, para.13(2). (3) | 1975 Sch.4, para.13(3), (6); 1983 (No.2) s.11(2). (4) | 1975 Sch.4, para.13(8). 229 | 1975 Sch.4, para.15; 1983 (No.2) s.11(1). 230(1) | 1975 Sch.4, paras. 17(1), 19(6); 1980 c.17 ss.12(1)(a), 13(1); S.I. 1983/879 Sch.2, para.1(2). (2) | 1975 Sch.4, para.17(2). (3) | 1975 Sch.4, para.17(3); 1979 c.46 Sch.4, para.15; 1980 c.17 s.12(1)(b); S.I. 1983/879 Sch.2, para.1(3); S.R. (N.I.) 1976/80. (4) | 1975 Sch.4, para.17(4); 1976 s.124; 1980 c.17 s.12(1)(b); S.I. 1983/879 Sch.2, para.1(4). (5) | 1975 Sch.4, para.17(5); 1980 c.17 s.12(1)(d); S.I. 1983/879 Sch.2, para.1(5). 231(1) | 1975 Sch.4, para.18(1). (2) | 1975 Sch.4, para.19(6); 1980 c.17 s.13(1). (3) | 1975 Sch.4, para.18(2). 232 | 1975 Sch.4, para.27. 233(1) | 1975 Sch.4, para.19(1); 1976 s.83(5), Sch.11, para.3; 1982 Sch.17, para.13. (2) | 1975 Sch.4, para.19(1); S.I. 1982/1585. (3)(4) | 1975 Sch.4, para.19(4), (5). 234(1)(2) | 1975 Sch.4, para.16(1), (2); 1981 s.96(2). (3) | 1975 Sch.4, para.16(3). 235 | 1975 Sch.4, para.19(3), (4). 236(1) | 1975 Sch.4, para.19(2). (2) | 1976 s.122(8), (8A); S.I. 1979/927. (3) | 1976 ss.87(7), 88(3), 122(8). (4) | 1976 s.123(2), (4); 1984 Sch.21, para.22. 237(1) | 1975 Sch.4, para.20(1); 1982 Sch.17, para.14. (2) to (6) | 1975 Sch.4, para.20(2) to (6). 238(1) | 1975 Sch.4, para.21(1), (4). (2)(3) | 1975 Sch.4, para.21(2), (3). 239(1) to (3) | 1975 Sch.4, para.25(1) to (3). (4) | 1975 Sch.4, para.25(4); 1978 s.68(6). (5) | 1975 Sch.4, para.25(5), 1976 Sch.14, para.7; 1982 Sch.17, para.15. 240(1)(2) | 1975 Sch.4, para.23(1), (2). (3) | 1975 Sch.4, para.23(3); 1984 s.105(1). 241 | 1975 Sch.4, para.24. 242 | 1975 Sch.4, para.22. 243 | 1975 Sch.4, para.22A; 1984 s.106(1). 244 | 1975 Sch.4, para.22B; 1984 s.106(1). 245 | 1975 Sch.4, para.28. 246 | 1975 Sch.4, para.29. 247 | 1975 Sch.4, para.30. 248 | 1975 Sch.4, para.31. 249 | 1975 Sch.4, para.32. 250 | 1975 Sch.4, para.33. 251 | 1975 Sch.4, para.35. 252 | 1975 Sch.4, para.34. 253 | 1975 Sch.4, para.37. 254(1) | 1975 Sch.4, para.36. (2) | 1975 Sch.4, para.36A; 1984 s.106(2). 255 | 1975 Sch.4, para.26. 256(1) | 1980 s.94(1). (2) | 1980 s.94(2); 1981 c.54 Sch.5. (3) | 1980 s.94(3). (4) | 1980 s.94(9). 257(1)(2) | 1975 Sch.4, para.39(1), (2). (3) | 1975 Sch.4, para.39(3); S.I. 1979/1575 (N.I. 14) Sch.2, para.12. 258 | 1975 Sch.4, para.41. 259 | 1975 Sch.4, para.42(2). 260 | 1975 Sch.4, para.42(1). 261 | 1975 Sch.4, para.40. 262 | 1975 s.40. 263 | 1975 s.42. 264(1) | 1976 s.114(1). (2)(3) | 1976 s.114(2), (3); 1981 s.93(4). (4)(5) | 1976 s.114(3A), (3B); 1981 s.93(4). (6)(7) | 1976 s.114(4), (5). (8) | 1976 s.114(6); 1981 s.93(5); 1983 Sch.9, para.7. (9) | 1976 s.114(7). 265 | 1975 s.43(1). 266(1) | 1975 s.43(2). (2)(3) | 1975 s.43(3), (4); 1976 s.113(1). (4) | 1975 s.43(5); 1976 s.113(1); 1982 Sch.17, para.3. 267(1) | 1975 s.45(1); 1984 Sch.21, para.4. (2) | 1975 Sch.7, paras. 3(3), 5(2), 7(6). (3) | 1975 s.45(1), Sch.5, para.2(2); 1982 ss.108(8), 122(4). (4) | 1975 s.45(2). 268 | 1975 s.44. 269(1) to (3) | 1975 Sch.4, para.13(7); 1976 Sch.10, para.13(2); 1981 Sch.14, para.15. (4) | 1975 Sch.4, para.13(7); 1976 Sch.10, para.13(2); 1978 s.66(1), (2); 1981 Sch.14, para.15. 270 | 1975 s.51(4); 1979 c.14 Sch.7, paras.8(a), 9. 271 | 1975 s.51(5); 1982 Sch.17, para.6. 272 | 1975 s.51(1); 1984 Sch.21, para. 5(b) (“land”); 1975 s.59(2) (“the Taxes Act”). 273 to 278 Sch.1 | 1975 s.37(3); 1984 s.101. Sch.2 para. 1 | 1980 Sch.15, para.1. 2 | 1980 Sch.15, para.2. 3 | 1980 Sch.15, para.2A; 1982 Sch.17, para.31; 1984 Sch.21, para.23. 4 | 1980 Sch.15, para.4. 5 | 1980 Sch.15, para.5; 1984 Sch.21, para.23. 6 | 1980 Sch.15, para.6; 1982 Sch.17, para.32; 1984 Sch.21, para.23. 7 | 1980 Sch.15, para.7. Sch.3 | 1975 Sch.6, para.12; 1980 s.118(5); 1983 s.46(5). Sch.4 para. 1(1) | 1982 s.93(1). (2) | 1982 s.93(9). (3) | 1982 s.94(5). 2(1) | 1982 s.93(2). (2)(3) | 1982 s.94(1). 3(1) | 1982 s.93(3). (2) to (4) | 1982 s.94(2) to (4). (5) | 1982 s.94(6). 4 | 1982 s.93(4), (5). 5 to 7 | 1982 s.93(6) to (8). 8 to 15 | 1982 Sch.16, paras. 2 to 9. 16 to 18 | 1982 Sch.16, para.1. Sch.5 para. 1 | 1975 s.32. 2(1) | 1975 s.33(1). (2) | 1975 s.33(3); 1976 s.83(2). (3), (4) | 1975 s.33(4), (5). 3(1) to (4) | 1975 s.34(3) to (6). (5) | 1975 s.34(9). 4 | 1975 s.34(8); 1976 s.83(2). 5(1) | 1975 s.31(2). (2) | 1975 s.34(2). (3) | 1975 s.31(3). 6 | 1976 s.83(2). Sch.6 para. 1 | 1975 s.49(5), Sch.12, para.1. 2 | 1975 s.22(4), Sch.5, para.4(7); 1984 Sch.21, paras. 1, 11. 3 | 1975 Sch.5, para.23. 4(1) | 1976 s.83(6). (2) | 1976 s.83(3A), (7); 1982 Sch.17, para.27. (3) | 1976 s.83(7). (4)(5) | 1976 s.83(8), (9). TABLE OF DESTINATIONS (Showing where the corresponding provisions of the original capital transfer tax legislation can be found in the 1984 consolidation Act known generally for the purposes of this volume as the Inheritance Tax Act 1984). Section of Act | Section of 1984 Act | Section of Act | Section of 1984 Act F.A. 1975 (1975 c. 7) | F.A. 1975—continued Section | 28(6)(7) | 214(1)(2) 19(1) | 1 | (8) | 211(4), 212(4), (2) | 214(3) 20(1) | 29 (2)(3) | 3(1)(2) (4) | 10, 55(2) | 30 (5) | 2(1), 66(5), | 31(1) 67 (3)(4), 68(4) | (2)(3) | Sch.5, para.5(1), (6) | 2(2) | (3) (7) | 3(3), 10(3) | (4) 21 | 32 | 207(4)(5), Sch.5, para.1 22(1) | 4(1) (2) | 54(1)(3) | 33(1) | Sch.5, para.2(1) (3) | 54(2)(3) | (2) (4) | Sch.6, para.2 | (3)-(5) | Sch.5, para.2(2)-(4) (5)-(8) (9) | 4(2), 54(4) | 34(1) (2) | Sch.5, para.5(2) 23(1)(2) | 5(1)(2) | (3)(4) | 207(4)(5), Sch.5, para.3(1)(2) (3) | 55(1) 24(1) | (5)(6) | Sch.5, para.3(3)(4) (2) | 6(1) (3) | 48(1) | (7) (8) | Sch.5, para.4 25(1) | 205 | (9) | Sch.5, para.3(5) (2) | 199(1) (3) | 201(1) | 35 (4) | 199(2), 201(2) | 36 (5) | 200(1)(3) (6) | 199(4), 200(4) | 37(1) | 7(1) (7) | (2) | 7(2) (8) | 203(1) | (3) | 7(3), Sch.1 (9) | 199(1), 201(5) | 38(1) | 160 (10) | 199(5), 200(4), 201(6) | (2) 26(1) | 199(3), 200(2) | 39(1) | 94(1) (2) | 202(4) | (2) | 94(2) (2A) | (3) | 202(1)-(3) (3) | 206 | (4) | 94(4) (4) | 209(1) | (5) | 98(1) (6) | 98(2), 102(1) 27 | 204 | (6A) | 94(3) (7) 28(1)(1A) | 211(1)-(3) | (8) | 102(2) (2) | 213 | (8A) | 96 (3)-(5) | 212(1)-(3) | (8B)(8C) | 97(1)(2) (8D) | 95 (9) | 94(1) F.A. 1975—continued | F.A. 1975—continued Section 40 | 262 | Sch.4 para. 7 | 222 41 | 8 | 223 9 | 224 42 | 263 | 10 | 225 43(1) | 265 | 11(1) | 220(1) (2) | 266(1) | (2) | 220(2) (3)(4) | 266(2)(3) | 12(1)(2) | 226(1)(2) (5) | 266(4) | (3) | 226(3) (4) | 226(4) 44 | 268 | (5)(6) | 226(5)(6) 45(1) | 267(1)(3) | 13(1) | 227(1)(2)(3), 228(1) (2A) | (2) | 228(2) (3) | (3) | 228(3) (4) | 227(4) 46 | 11, 51(2) | (5) | 227(1) 47(1) | (6) | 227(3), (5), 228(1)(3) (1A) | 144 (1AA) | 144 | (7) | 269 (1B) | 17, 143 | (8) | 228(4) (2) | 14(1) | 227(1)(2)(3)(7) (3) | 17, 145 | (2) | 227(7) (4) | 93 | (3) | 227(4)(6) (5) | (4) | 227(1) 49(1)(2) | (5) | 227(3)(5) (3) | (6) | 227(7) (4) | 15 | 229 (5) | Sch.6, para.1 | 16(1)(2) | 234(1)(2) (3) | 234(3) 51(1) | 272, 47, 5(4), 164, 174(2), 178(1), 190(1) | (4) (5)-(7) 17(1) | 230(1) (2) | 3(4) | (2) | 230(2) (2A) | 2(3) | (3) | 230(3) (3) | (4) | 230(4) (4) | 270 | (5) | 230(5) (5) | 271 | 18(1) | 231(1) (2) | 231(3) Sch.4 para. 1 | 215 | 19(1) | 233(1)(2) 2(1) | 216(1) | (2) | 236(1) (2) | 216(3) | (3) | 235(1) (2A) | 216(2) | (4) | 233(3), 235(2) (3) | 216(4) | (5) | 233(4) (4) | 216(5) | (6) | 230(1), 231(2) (5) | 216(6) | 20(1) | 237(1) (6) | (2)-(6) | 237(2)-(6) (7) | 216(7) | 21(1)-(3) | 238(1)-(3) 3 | 217 | (4) | 238(1) 4(1)(2) | 218(1)(2) | 22 | 242 (3) | 218(3) | 22A | 243 5 | 219 | 22B | 244 6(1)-(5) | 221(1)-(5) | 23(1)(2) | 240(1)(2) (6) | 221(6) | (3) | 240(3) 24 | 241 F.A. 1975—continued | F.A. 1975—continued Sch.4 para. 25(1)-(3) | 239(1)-(3) | Sch.5 para. 5 (4) | 239(4) | 6-15 (5) | 239(5) | 16(1) | 151(1) 26 | 255 | (2) | 151(2) 27 | 232 | (3) | 151(3), 210 28 | 245 | (4) | 151(4) 29 | 246 | (5) 30 | 247 | (6) | 151(5) 31 | 248 | 17(1) | 86(1) 32 | 249 | (1A) | 86(2) 33 | 250 | (2) | 86(3) 34 | 252 | (3) | 86(4) 35 | 251 | (4) 36 | 254(1) | (4A) | 86(5) 36A | 254(2) | (5)-(9) 37 | 253 | 17A(1) | 87(1) 38(1) | (2)(3) | 87(2)(3) (2) | 18(1) | 88(1) (3) | (2) | 88(2) (4) | (3) 39(1)(2) | 257(1)(2) | 19(1)-(3) | 89(1)-(3) (3) | 257(3) | (4) | 89(4) 40 | 261 | 19A | 90 41 | 258 | 20 42(1) | 260 | 21 (2) | 259 | 22 | 91 43 | 22A(1)(2) | 92(1)(2) 44 | (3) 23 | Sch.6, para.3 Sch.5 para. 1(1) | 43(1), 44(1), 45 | 24(1) | 99(1), 202(1) (2)(3) | 43(2)(3) | (2) | 99(2) (4)(5) | 43(4) | (3) | 99(3) (6) | 44(1) | (4) (7) | 45 | (5) | 101(1) (8) | 44(2), 201(4) | (5A) | 101(2) (9) | 46 | (6) | 102(1) (10) | 43(5) 2(1) | 48(3) | Sch.6 para. 1(1) | 18(1) (2) | 267(3) | (2) | 18(2) 3(1) | 49(1) | (3)(4) (2)(3) | 50(1)(2) | 2(1) | 19(1) (4) | 50(3)(4) | (2) | 19(2)(3) (5)(6) | 50(5)(6) | (3) | 19(4) (7) | 50(4) | 3 4(1) | 51(1) | 4(1) | 20(1) (2) | 52(1) | (2) | 20(2) (3) | 53(2) | 5 | 21(1)-(4) (4) | 52(2) | 6 | 22(1)-(5) (5) | 53(3)(5) | 7 (6) | 53(4)(5) | 8 | 19(5), 20(3), 21(5), 22(6), 94(5) (7) | Sch.6, para.2 (8) (9) | 52(3) | 9 (10) | 51(3), 52(4) | 10(1) | 23(1) (11) | 53(1) | (2) (3) | 23(6) F.A. 1975—continued | F.A. 1975—continued Sch.6 para. 10(4)(5) | Sch.7 para. 3(2AA) | 48(6) 11(1) | 24(1) | (2B) (1A) | (3) | 267(2) (2) | 24(2) | (4) | 48(7) 12(1) | 25(1), Sch.3 | 4 | 153 (2) | 5(1) | 6(3) 13(1) | 26(1) | (2) | 267(2) (1A) | 6(1)(2) | 6(4), 155(1) (2) | 26(2) | (3)-(7) | 155(2)-(6) (3)(4) | 26(3)(4) | (8) (5)(6) | 26(5)(6) | (9) | 155(7) (7) | 26(8), 76(2) | 7(1)(2) | 158(1)(2) (8) | 26(9) | (3) | 158(3) 14 | (4)(5) | 158(4)(5) (6) | 158(6), 267(2) Sch.6 Pt. II | 8 | 159 para. 15(1)(2) | 18(3), 23(2), 24(3), 25(2), 26(7) | Sch.8 Pt. I (2A) | 56(1) | Pt.II (3) | 23(2)-(5), 24(3), 25(2), 26(7), 56(3) | Sch.9 para. 1(1)(2) | 125(1)(2) 125(3) (4) | 23(2)-(4), 24(3), 25(2), 26(7) | 2(1)(2) | 126(1) 208 (4A) | 56(2) | (3)(4) | 126(2)(3) (4B) | 56(3)(4) | 3(1) | 127(1), 128 (5) | 18(4), 23(6), 24(4), 25(2), 26(7) | (2) | 127(2) 4 | 129 5 | 125(1) (6) | 6(1) | 130(1) (2) | 130(2) Pt. III para. 16 | 36 | Sch.10 17 | 37(1) | Pt. I 18 | 37(2) | para. 1(1) | 5(3) 19(1) | 38(1) | (2) | 5(4), 162(3) (2) | 38(2) | (3) | 5(5) (3) | 38(3) | (4) | 162(2) (3A)(3B) | 38(4)(5) | (5) | 162(1) (4) | 38(6) | 2 | 162(4) 20 | 39 | 3 | 162(5) 21 | 40 | 4(1) | 165(1) 22 | 41 | (2) | 165(2) 22A | 42(4) | 5 | 163 23(1)(2) | 42(1)(2) | 6 | 164 (3) | 42(3) | 7(1) | 161(1) (2) | 161(2) Sch.7 para. 1(1) | 154(1) | (3)-(5) | 161(3)-(5) (2) | 154(2) | 8 | 170 (3) | 9(1) | 171(1), 172, 173, 174(1), 175 2 | 152 3(1) | 6(2), 48(4) | (2) | 171(2) (2) | 48(4) | (2A) | 174(2) (2A) | 48(5) | (3) (4) 9A | 176 F.A. 1975—continued | F.A. 1976 (1976 c.40) Sch.10 para. 10 | 166 | Section 73 11(1) | 167(1) | 74 (2) | 167(2) | 75 | 130(2) (3)(4) | 167(3)(4) (5) | 167(5) | 76(1)(2) | 30(1)(2) 12(1) | 169(1) | (3) | 30(3) (2) | 169(2) | (4) | 30(4) 13 | 168 | (5) Pt. II para. 14(1) | 178(1) | 77 | 31 (2) | 178(3) | 78(1) | 32(1) 15 | 179(1) | (2) | 32(2), 207(1) 16 | 179(2) | (3) | 32(3), 207(1)(2) 17 | 180(1) | (4) | 32(4) 18(1) | 180(2) | (5)-(7) | 32(5)-(7) (2) | 180(3), 185(3) | 79(1) | 33(1) 19 | 178(4) | (2) 20 | 179(3) | (3)(4) | 33(3)(4) 21 | 178(5) | (5)(6) 22 | 189 | (7) | 33(7) 23 | 186 | (8) | 33(2)(5) 24 | 184 | (9) 25 | 181 | 80(1) | 34(1) 26 | 182 | (2)(3) | 34(2)(3) 27(1)(2) | 183(1)(2) | (4) | 34(4) (3)-(6) | 183(3)-(6) | (5) | 34(2)(3) 28 | 185(1)(2) 29(1) | 187(1) | 81(1) | 78(1) (2)-(6) | 187(2)-(6) | (2)(3) | 78(2)(3) 30 | 188 | (4) | 78(6) Pt. III para. 31(1) | 82(1)-(7) | 63, 79(1)-(7) 190(1) | (8) | 207(3) (2) | 190(3) | (9)(10) | 79(8)(9) 32(1)-(3) | 191 | (11) | 61(1) (4) | 190(2) 33 | 193 | 82A(1)-(3) | 33(5), 78(3) 34(1) | 194(1) | (4) | 33(6), 78(3) (2) | 194(2) | (5) | 33(2), 78(4) 35 | 195 | (6) | 78(5) 36 | 196 | (7) | 61(1), 78(4) 37 | 192 | 83(1) 38 | 197 | (2) | Sch.5, paras.2(2), 4, 6 39 | 190(4) 40(1)-(3) | 198(1)-(3) | (3) | 35(2) (4) | 198(4) | (3A) | 78(3), Sch.6, para.4(2) Sch.12 para. 1 | Sch.6, para.1 | (4) | 35(3), 79(10) 8(6) | Sch.8, para.2 | 5 | 233(1) 18(3) | Sch.8, para.3(1)(b) | 6 | Sch.6, para.4(1) (7) | Sch.6, para.4(2)(3) (8)(9) | Sch.6, para.4(4)(5) 84 F.A. 1976—continued | F.A. 1976—continued Section | Section 85 | 26(2) | 99(1) | 131(1) (2) | 131(2) 86(1) | 148(1) | (3) | 131(2) (2)-(4) | 148(2)-(4) | (4) | 132(1) (5) | (5) | 140(2) (6) | 148(5) | (6) | 131(3) (7) | 167(2) | (7) | 132(2) 87(1) | 149(1) | 100(1) | 174(2) (2)-(4) | 149(2)-(4) | (2) (5) | 149(5) (5A) | 149(6) | 101(1) (5B) | 167(2) | (2) | 190-198 (6) | 149(7) | (3) (7) | 236(3) | 102(1) | 176 (8)(9) | 149(8)(9) | (2) 88(1)(2) | 150 | 103(1) | 161(2) (3) | 236(3) | (2) (4) 104 | 178(2) 89(1)-(5) | 12 (6) | 105(1) | 92 (7) | (2) (3)(4) 90(1) | 13(1) (2) | 106 (3) | 13(2) | 107(1) (4) | 13(3)(4) | (2) | 86(5) (5) | 13(5) | (3)(4) (6) | (5) 91(1)(2) | 14(1)(2) | 108(1) | 87 (3) | (2) 92(1) | 15 | 109 | 90 (2) | 110(1) | 54(2)(3) 93 | (2) | 53(4)(5) 94(1) | (3) (2) | 18(1) | (4) (3) | 18(2) | 111(1)-(3) 95(1) | (4) | 26(3)(4), 76(2) (2) | 23(4), 24(3), 25(2), 26(7), 56(3) | (5) (6) 112 (3) | 56(2) (4) | 56(7) | 113(1) | 266(2)-(4) (2) 96(1) (2) | 36 | 114(1) | 264(1) (3) | 38(1) | (2) | 264(2) (4) | 38(3)-(5) | (3)(3A)(3B) | 264(3)-(5) (5) | 41 | (4)(5) | 264(6)(7) (6)(7) | 42(3)(4) | (6) | 264(8) (7) | 264(9) 97 | (8) 98 | 115 116 F.A. 1976—continued | F.A. 1976—continued Section | Sch.10 para. 4(1) | 106, 107(1) 117(1) | 29(1), 56(6) (2)-(4) | 29(2)-(4) | (2)(3) | 107(2)(3) (5) | 29(5) | (4) | 108 (6) | 29(2)(5), 56(6) | (5) | 107(4) 5 | 109 118(1) | 94(3), 95, 96, 97 | 6 | 110 (2) | 100(1) | 7 | 111 (3) | 100(2) | 8 | 112 (4) | 9 (5) | 99(1) | 10 | 114(1) (6) | 94(2) | 11 | 114(2) (7) | 98(1) | 12 (8) | 94(5) | 13(1) | 103(2) (9) | 171(2) | (2) | 269 (10) Sch.11 para. 1 119 | 203 120(1) | 48(1) | 2 (2) | 48(2) | 3 | 216(7), 226(4), 233(1) 121(1) | 17, 143, 144 (2) | 4 5 | 36 122(1)-(5) | 146(1)-(5) | 6 (6) | 146(6) (7) | 146(7) | Sch.12 para. 1 | 140(1) (7A) | 146(8) (8) | 236(2)(3) | 2 | 133 (8A) | 146(9), 236(2) | 3 | 134 (9) | 4 | 135 5 | 136 123(1) | 147(1) | 6 | 137 (2) | 147(2), 236(4) | 7 | 138 (3) | 147(3) | 8 | 139(1)-(3) (4) | 147(4), 236(4) | 9 | 139(4) (5) | 209(2)(3) (6) | 17 | Sch.13 | 190-198 (7)-(10) | 147(5)-(8) | Sch.14 para. 1 (11) | 147(9) (12) | 2, 3 (13) | 4 | 216(1) 124 | 230(4) | 5 | 221(6) 125(1) | 159 | 6 (2) | 7 | 239(5) 8 132(3)(d) | 9 Sch.10 para. 1 | 103(1) | 10 | 46 11, 12 2(1) | 104(1) | 13 (1A) | 104(1) | 14-17 (2) | 104(2) | 18 | 151(1) 3(1) | 105(1), 103(3) | 19 (1A) | 105(2) | 20 | 201(3) (2)(3) | 105(3)(4) (4) | 113 (5) | 105(5) (6) | 105(6) F.A. 1977 (1977 c.36) | F.A. 1978—continued Section | Section 49 | 73(1) | 167(2) (2) 50 74(1) | 3(3), 10(3) 51 | (2) 52 | 80(3)(d) 53(1) | 207(2)(5) | Sch. 11 para. 1 (2) 59(3)(d) | 2 3(1) | 13(2) F.A. 1978 (1978 c.42) | (2) | 13(3)(4) (3) Section 62 | F.A. 1980 (1980 c.48) 63 | Section 64(1) | 85(1) (2) | 104(1) | (2) (3) | 105(1) | (3) | 9 (4) | 105(2) (5) | 107(4) | 86(1) (6) | (2) (7) | (3) | 20(1) (4) 65(1) | 127(2) | (5) (2) | 87(1) 66(1)(2) | 269(4) | (2) | 148(5), 167(2) (3) | (3) | 149(5) 67(1)-(4) | 28(1)-(4) | (4) | 149(6), 167(2) (5)(6) | 28(5)(6)(7) | (5) (7) | 88(1)-(6) (8) | (7) 68(1) | 17, 142(1) | 89-91 (2)(3) | 142(2)(3) (4) | 142(4)(7) | 92 | 146(8) (5) | 142(5)(6) | 93(1) | 47 (6) | 239(4) | (2) | 43(4), 46 (7) | (3) | 142(7) 69(1) | 53(5), 54(3) | (4) (2)(3) | 94(1) | 256(1) (4) | 56(2) | (2) | 256(2) (5) | 56(3)(4) | (3) | 256(3) (6) | 53(6), 54(3), | (4) | 216(2) 56(5) | (5) | 216(5) (7) | 49(2) | (6) | 216(6) (8) | 53(7)(8), 56(7)(8) | (7) 70 | (8) (9) | 256(4) 71(1) | 88(2) (2) | 118(5) | Sch.3 72(1) | 48(5) | 122(3)(b) (2) F.A. 1980—continued | F.A. 1981—continued Sch.14 | Section Sch.15 para. 1, 2 | Sch.2, paras.1, 2 | 102 2A | Sch.2 para.3 | 103 | 89 3 | 104(1) | 53(5), 54(3) 4 | Sch.2, para.4 | (2) | 56(1) 4A | (3) | 48(1)(2) 5 | Sch.2, para.5 6 | Sch.2, para.6 | 105 7 | Sch.2, para.7 | 106 8 | 135(1)(Part) | 156 F.A. 1981 (1981 c.35) | 139(4) Section | Sch.13 46(8) | 204(5) | Sch.14 para. 1(1) 92(1) | 115(1) (2) | (2)-(4) | 115(2)-(4) (3) | 2(1) | 116(1) (4) | (2) | 116(2) (5) | (3) | 116(3) (6)(7) | (4) | 116(4) (5)-(7) | 116(5)-(7) 93(1) | 7(1) | 3 | 117 (2) | 148(1) | 4 | 118 (3) | 149(1) | 5 | 119 (4) | 264(2)-(5) | 6 | 120(2) (5) | 264(8) | 7 | 120(1) 8 | 121 94(1) | 19 | 9 | 122(1)(2) (2) | 20(1) | 10 | 122(3) (3)-(6) | 57(1)-(4) | 11 | 123(1) (7) 12 | 123(2)-(4) 95 | 13 | 123(5) 96(1) | 14 | 124 (2) | 234(1)(2) | 15 | 269 (3)(a) | 125(1) | 16 (b) | 148(5) | Sch.15 (c) | 149(6) (d) | 114(1) | F.A. 1982 (1982 c.39) (e) | Sch.8, para.12 (4) | Section 90(1) 97(1) | 16(1) | (2) (2) | 16(2) (3) | 91(1)-(4) | 8 (5) | 9 98(1) | 177(1)(3) (2) | 92(1) | 18(2) (2) 99 | (3) 100(1) | 93(1) | Sch.4, para.1(1) (2) | 104(1) | (2) | Sch.4, para.2(1) (3) | 105(1) | (3) | Sch.4, para.3(1) (4) | 105(6) | (4)(5) | Sch.4, para.4 101(1)-(7) | 141 | (6)-(8) | Sch.4, paras.5-7 (8)-(9) | (9) | Sch.4, para.1(2) (10) F.A. 1982—continued | F.A. 1982—continued Section | Section 94(1) | Sch.4, para.2(2)(3) | 117 118(1) | 73(1), 74(1) (2) | Sch.4, para.3(2) | (2) | 73(2), 74(2) (3) | Sch.4, para.3(3) | (3) | 73(3), 74(3) (4) | Sch.4, para.3(4) | (4) | 73(2), 74(2) (5) | Sch.4, para.1(3) (6) | Sch.4, para.3(5) | 119 | 76 95(1) | 27(1), 57(5) | 120(1)(2) | 80(1)(2) (2) | 27(2), 56(1)(3)(4) | (3) | 80(3) (3) | 36 | 121 | 81 (4) 96(1)-(5) | 157 | 122(1)-(3) | 82 (6) | (4) | 267(3) 97(1) | 177(2)(3) | 123 | 83 (2) | 177(4) | 124 | 84 (3)(4) | 125 | 85 98(1) | 126 | 58(3), 63 (2) | 86(1) (3) | 127 (4)(5) | 86(2)(3) | 157(4) (6) | 87(1) | Sch.10 para. 1(2) | Sch.8, para.8(a) (7) 99(1) | 2(2)(a) | Sch.8, para.17(2)(a) (2) | 99(2) (3) | 101(1), 101(2), | (3) | Sch.8, para.17(3) 102(1) | 3(2)(a)(b) | Sch.8, para.18(2)(a)(b) 100 | 156 101 | Sch.15 para. 1 102 | 58(1)(2) | 2 | 66(6) 3 | 67(4) 103(1)(2) | 59(1)(2) | 4(1) | 68(6) (3) | 59(3) | (2)-(4) 104 | 60 | 5 | 68(6) 6-8 | 68(6), 70(9) 105 | 61 106 | 62 | Sch.16 para. 1 | Sch.4, paras.16-18 107 | 64 | 2 | Sch.4, para.8 108(1)-(7) | 65(1)-(7) | 3, 4 | Sch.4, paras.9, 10 (8) | 65(8), 267(3) | 5-9 | Sch.4, paras.11-15 (9) | 65(9) 109 | 66 110 | 67, 66(6) | Sch.17 para. 1 | 201(1) 111 | 68(1)-(5) | 2 | 201(5) 3 | 266(4) 112 | 69 | 4 | 144 113 | 70 | 5 | 2(3) 6 | 271 114 | 71 | 7 | 216 115 | 75 | 8 | 218(3) 9 116 | 72 F.A. 1982—continued | F.(No.2)A. 1983—continued Sch.17 para. 10 | 226(4) | 10(1) | 104(1) (2) | 116(2)(4) 11 | 227(1), 228(1) | (3) 12 | 227(1) 13 | 233(1) | 11(1) | 227(1), 229 14 | 237(1) | (2) | 228(3) 15 | 239(5) | 12 16 | 44(2) 17 | 151(5) | 13(1) | 211(1)-(3) 18 | (2) | 211(4), 212(4), 214(3) 19(1) (2)(3) | 48(4) | (3) (4) | 48(5) | 16(3) (5) | 48(7) 20 | 165(2) | F.A. 1984 (1984 c. 43) 21 | 176 22 | 167(5) | Section 23 | 96(8) | 174(1) 24(1) | 101(1) (2) | 33(1) | (2) | Sch.1 (3) | (3) (4) | 33(2)(5) 25 | 34(2)(3) | 102(1) | 70(7), 71(5), 72(5), 73(3), 74(3) 26 | 33, 61(1), 63, 78, 79, 207(3) 27 | 78(3), Sch.5 para.4(2) | (2) | 70(8) (3) 28 29 | 146(6) | 103(1) | 144 30 | 103(1) | (2) 31 | Sch.2, para.3 | 104(1) | 81(3) 32 | Sch.2, para.6 | (2) | 48(6) 33 | (3) 34 | 115(1) 105(1) | 240(3) (2) F.A. 1983 (1983 c.28) | (3) Section | 106(1) | 243, 244 46(5) | Sch.3 | (2) | 254(2) 47 | 107(1) | 115(4) (2) | 169(2) Sch.9 para. 3 | (3) | 16(2) 7(1) | (4) 4 | 216(2) 5 | 51(3) | 128(4) 6 7 | 274(8) | Sch.9 para. 14 | 174(1) F. (No. 2) A. 1983 (1983 c.49) | Sch.14 para. 16 | 165(3) Section 8(1) | Sch.21 para. 1 | Sch.6, para.2 (2) | 2 (3) | 3 | 202(4) 9(1) | 4 | 267(1) (2) | 29(5) | 5 | 272 (3) | 6 | 221(6) F.A. 1984—continued Sch.21 para. 7 | 227(7) 8, 9 10 | 44(2) 11 | Sch.6, para.2 12 | 86(4) 13 | 91(1) 14(1) (2) | 99(1) (3) | 101(1) 15 | 153 16 | 5(3) 17 | 163(1) 18 19 | Sch.8, para.7(2) 20, 21 22 | 236(4) 23 | Sch.2, paras.3, 5, 6 24 25 | 80(1), 81, 83 26 | 82(1), 84 Sch.22 para. 6 (Part) | 225(2)