Section 273


Related Commentary  

1  References in any enactment, in any instrument made under any enactment, or in any document (whether executed before or after the passing of this Act) to estate duty or to death duties shall have effect, as far as may be, as if they included references to capital transfer tax chargeable under section 4 of this Act (or under section 22 of the Finance Act 1975).

Cross references

S. 79: exemption from ten-yearly charge on settlements without an interest in possession.


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