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Finance Act 1998
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- 1998 c. 36
- Part IV
- Section 144
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144 Maintenance funds for historic buildings, etc.U.K.
(1)In section 27 of the M1Inheritance Tax Act 1984 (exemption for transfers into maintenance funds for historic buildings etc.), at the beginning of subsection (1) there shall be inserted “ Subject to subsection (1A) below, ” and after that subsection there shall be inserted the following subsection—
“(1A)Subsection (1) above does not apply in the case of a direction given after the time of the transfer unless the claim for the direction (if it is not made before that time) is made no more than two years after the date of that transfer, or within such longer period as the Board may allow.”
(2)This section has effect in relation to transfers of value made on or after 17th March 1998.
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