Inheritance Tax Act 1984 (c. 51)

SCHEDULE 7 U.K. COMMENCEMENT: SUPPLEMENTARY RULES

Modifications etc. (not altering text)

C1 Schedule 7as originally enacted in the Capital Transfer Tax Act 1984,in relation to capital transfer tax.

13 U.K. Section 264 of this Act shall have effect (to the exclusion of section 114 of the Finance Act 1976) in any case where the later transfer is made after the end of 1984, whether the earlier transfer was made before or after that date.