This section has no associated Explanatory Notes
6U.K.In section 131 (transfers within 7 years before death: the relief), after subsection (2) insert—
“(2ZA)A claim under subsection (2)(b) must be made not more than 4 years after the transferor's death.”
Commencement Information
I1Sch. 51 para. 6 in force at 1.4.2011 for the purposes of the amendment made by that paragraph by S.I. 2010/867, art. 2(2)