SCHEDULE 7U.K. COMMENCEMENT: SUPPLEMENTARY RULES

Modifications etc. (not altering text)

C1Schedule 7as originally enacted in the Capital Transfer Tax Act 1984,in relation to capital transfer tax.

8U.K.Section 218 of this Act, and section 245 so far as it relates to section 218, shall have effect in relation to settlements made after the end of 1984 to the exclusion of the corresponding repealed enactments, and those enactments shall continue to have effect in relation to settlements made before that time.