Inheritance Tax Act 1984 section 276

Consequential amendments

Section 276 introduces Schedule 8, which contains consequential amendments to other legislation arising from the Inheritance Tax Act 1984.

• This section serves as the gateway provision that brings Schedule 8 into effect.
• Schedule 8 contains amendments to other pieces of legislation that are necessary as a consequence of the Inheritance Tax Act 1984.
• Consequential amendments ensure that references and provisions in other statutes are updated to align with the inheritance tax regime.
• The section itself contains no substantive rules — its sole purpose is to give legal effect to the detailed amendments set out in Schedule 8.