Inheritance Tax Act 1984 Schedule 8 paragraphs 9–12

The Capital Gains Tax Act 1979 (repealed provisions)

Schedule 8 paragraphs 9 to 12 originally contained amendments to the Capital Gains Tax Act 1979 but have since been repealed and replaced by the Taxation of Chargeable Gains Act 1992.

• Paragraphs 9 to 12 of Schedule 8 originally made amendments to the Capital Gains Tax Act 1979 in connection with inheritance tax provisions.
• All four paragraphs have been repealed by the Taxation of Chargeable Gains Act 1992, section 290 and Schedule 12.
• The relevant capital gains tax rules are now found in the Taxation of Chargeable Gains Act 1992, which consolidated and replaced the 1979 Act.
• These paragraphs are now spent and have no continuing practical effect.