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.
F12
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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.