Finance Act 2000

7(1)Regulations under paragraph 1 shall not apply in relation to instruments executed after the end of—U.K.

(a)the period of 18 months beginning with the day on which the regulations were made, or

(b)such shorter period as may be specified in the regulations.

(2)This does not affect the power to make further provision by regulations under paragraph 1 to the same or similar effect.