Inheritance Tax Act 1984 Schedule 9

Repeals

Schedule 9 lists the provisions of earlier legislation that are repealed as a consequence of the consolidation of inheritance tax law into the Inheritance Tax Act 1984.

• Schedule 9 repeals numerous provisions from Finance Acts and other statutes spanning from 1975 to 1984, whose content has been consolidated into the Inheritance Tax Act 1984.
• The repealed provisions come from a wide range of Acts including the Finance Acts 1975, 1976, 1978, 1980, 1981, 1982, 1983, and 1984, as well as other legislation such as the Capital Gains Tax Act 1979, the National Heritage Act 1980, and the Ancient Monuments and Archaeological Areas Act 1979.
• In some cases, entire sections and schedules of earlier Acts are repealed, while in other cases only specific subsections, paragraphs, or words within provisions are removed.
• Certain limited exceptions are preserved from repeal, such as paragraph 38 of Schedule 4 to the Finance Act 1975 and subsection (7) of section 94 of the Finance Act 1980, which continue to have effect for purposes outside the scope of the consolidation.

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