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Changes over time for: Section 75
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 01/10/2021.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2020, Section 75.
Changes to Legislation
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75Relief for payments to victims of persecution during Second World War eraU.K.
(1)IHTA 1984 is amended as follows.
(2)In section 153ZA (inheritance tax relief for payments to victims of persecution during Second World War era: qualifying payments), after subsection (8) insert—
“(8A)Regulations under this section may have effect in relation to deaths occurring before the regulations are made.”
(3)In Schedule 5A (inheritance tax relief for payments to victims of persecution during Second World War era), in Part 1 (compensation payments), after paragraph 9 insert—
“10A one-off payment of a fixed amount from the Kindertransport Fund established by the Government of the Federal Republic of Germany.”
(4)The amendment made by subsection (3) has effect in relation to deaths occurring on or after 1 January 2019.
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