Inheritance Tax Act 1984 Schedule 8 paragraph 20

The Supreme Court Act 1981

Paragraph 20 of Schedule 8 updates cross-references in the Supreme Court Act 1981 to reflect the consolidation of capital transfer tax legislation into the Capital Transfer Tax Act 1984 (later renamed the Inheritance Tax Act 1984).

• Section 109 of the Supreme Court Act 1981 originally referred to provisions in the Finance Act 1975 and the Finance Act 1980 concerning capital transfer tax.
• References to "Part III of the Finance Act 1975" in subsections (1) and (2) of section 109 are replaced with references to "the Capital Transfer Tax Act 1984".
• The reference to "section 94(1)(a) of the Finance Act 1980" in subsection (3) of section 109 is replaced with a reference to "section 256(1)(a) of the Capital Transfer Tax Act 1984".
• These are purely consequential amendments that update statutory cross-references without changing the underlying legal effect.