Finance Act 2008, Paragraph 9 is up to date with all changes known to be in force on or before 01 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
9(1)The amendments made by paragraphs 2, 3 and 4(4) have effect in relation to cases where the survivor's death occurs on or after 9 October 2007.U.K.
F1(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)The amendments made by paragraphs 5 and 7 are to be treated as having come into force on 9 October 2007.
(4)The amendment made by paragraph 8 has effect in relation to any ascertainment of value made on or after 6 April 2008.
Textual Amendments
F1Sch. 4 para. 9(2) omitted (with effect in accordance with Sch. 16 para. 85 107 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 16 para. 84(d)(i)
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