Inheritance Tax Act 1984 Schedule 8 paragraphs 13–16

The National Heritage Act 1980

Schedule 8, paragraphs 13 to 16 make consequential amendments to the National Heritage Act 1980, updating cross-references so that they point to the corresponding provisions of the Capital Transfer Tax Act 1984 (now the Inheritance Tax Act 1984), specifically section 230 and section 231.

• Paragraph 13 updates section 8(1) of the National Heritage Act 1980 to include a reference to section 230 of the 1984 Act alongside the existing reference to the Finance Act 1975.
• Paragraph 14 replaces the outdated cross-reference in section 12(3) of the 1980 Act with a reference to section 230(4) of the 1984 Act.
• Paragraph 15 inserts references to section 230(1) and section 231(2) of the 1984 Act into section 13(3) of the 1980 Act.
• Paragraph 16 substitutes the existing wording in section 14(1) of the 1980 Act with a reference to section 230 of the 1984 Act.