Inheritance Tax Act 1984 Schedule 8 paragraph 2

The Crown Proceedings Act 1947

Schedule 8 paragraph 2 amends the Crown Proceedings Act 1947 to update a reference so that it refers to capital transfer tax under the Capital Transfer Tax Act 1984.

• This paragraph makes a consequential amendment to the Crown Proceedings Act 1947.
• It updates section 14(1)(b) of that Act, which deals with certain proceedings involving the Crown.
• The existing wording is replaced with a reference to the payment of capital transfer tax under the Capital Transfer Tax Act 1984.
• This is a technical tidying-up provision ensuring that cross-references in other legislation point to the correct Act.