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Inheritance Tax Act 1984 Schedule 8 paragraph 4
Amendment to the Finance Act 1975
Paragraph 4 of Schedule 8 amends section 49(4) of the Finance Act 1975 to add a cross-reference to section 18 of the Capital Transfer Tax Act 1984 (now the Inheritance Tax Act 1984), ensuring that the spouse exemption provisions are properly linked across the two pieces of legislation.
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