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SCHEDULES

SCHEDULE 4U.K.Inheritance tax: transfer of nil-rate band etc

CommencementU.K.

9(1)The amendments made by paragraphs 2, 3 and 4(4) have effect in relation to cases where the survivor's death occurs on or after 9 October 2007.U.K.

(2)The amendments made by paragraphs 4(2) and (3) have effect in relation to deaths, cases where scheme administrators become aware of deaths and cessations of dependency occurring on or after 6 April 2008.

(3)The amendments made by paragraphs 5 and 7 are to be treated as having come into force on 9 October 2007.

(4)The amendment made by paragraph 8 has effect in relation to any ascertainment of value made on or after 6 April 2008.