Inheritance Tax Act 1984 Schedule 8 paragraphs 21–22

Consequential amendments to the Finance Act 1982

Paragraphs 21 and 22 of Schedule 8 make consequential amendments to sections 61 and 62 of the Finance Act 1982, updating cross-references so that they point to the equivalent provisions in the Capital Transfer Tax Act 1984 (now the Inheritance Tax Act 1984).

• Paragraph 21 amends section 61(1) of the Finance Act 1982 by replacing the reference to "section 93 below" with a reference to paragraph 1 of Schedule 4 to the Capital Transfer Tax Act 1984.
• Paragraph 21 also updates the reference in section 61(1)(a) from "subsection (3)(a)(i) of section 93" to "paragraph 3(1)(a)(i) of that Schedule".
• Paragraph 22 makes a corresponding amendment to section 62 of the Finance Act 1982, again substituting the reference to "section 93 below" with a reference to paragraph 1 of Schedule 4 to the Capital Transfer Tax Act 1984.
• These are purely technical amendments that re-point statutory cross-references without changing the underlying rules.