SCHEDULES

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

Commencement

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.

F1(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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.