This section has no associated Explanatory Notes
45 SReferences to the transfer of a chargeable interest include—
(a)the creation of a chargeable interest,
(b)the renunciation or release of a chargeable interest, and
(c)the variation of a chargeable interest.
Commencement Information
I1 Sch. 17 para. 45 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2