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7(1)This Schedule applies to deaths on or after 15th November 1976.
(2)Where a person died on or after 15th November 1976 and before the passing of this Act, this Schedule shall apply only if a claim for relief under paragraph 1 above is made within the period of twelve months immediately following the passing of this Act by a person who (apart from the operation of this Schedule) would be liable to pay the whole or part of the tax chargeable on the value transferred on the death and attributable to the said interest.
(3)Where a person died on or after 15th November 1976, paragraph 3 above shall not apply to any disposal before the passing of this Act.
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