Modifications etc. (not altering text)
C1Schedule 7as originally enacted in the Capital Transfer Tax Act 1984,in relation to capital transfer tax.
12U.K.Where payments are made or assets transferred after the end of 1984 in the circumstances described in section 262 of this Act, that section shall have effect (to the exclusion of the corresponding repealed enactments) whether the disposition first mentioned in that section was made before or after that time.