Inheritance Tax Act 1984 section 275

Continuity, and construction of references to old and new law

Section 275 ensures that the transition from the old capital transfer tax legislation to the Inheritance Tax Act 1984 does not create any gaps or disruptions in the law, and that cross-references between old and new legislation are read as referring to one another where appropriate.

• The introduction of the Inheritance Tax Act 1984 does not break the continuity of the law previously governing capital transfer tax.
• Any reference in any document to a provision of this Act is also to be read as a reference to the corresponding provision in the old repealed legislation, where the context allows.
• Equally, any reference in any document to the old repealed legislation is also to be read as a reference to the corresponding provision of this Act, where the context allows.
• These interpretive rules operate alongside, and do not override, the general continuity provisions in section 17(2) of the Interpretation Act 1978.