95(1)  The functions of the Treasury under–

(a)Part II, and section 76 of, and Schedules 3 to 5 to, the Capital Transfer Tax Act 1984 (exempt transfers);

(b)[repealed by TCGA 1992, s. 290(3) and Sch. 12;]

(c)the enactments re-enacted by those provisions;

and the corresponding functions of the Treasury under any earlier enactments relating to capital transfer tax or estate duty, are hereby transferred to the Commissioners of Inland Revenue (“the Board” ).

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