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SCHEDULES

SCHEDULE 51U.K.Time limits for assessments, claims etc

Inheritance taxU.K.

7U.K.In section 146(2)(a) (Inheritance (Provision for Family and Dependants) Act 1975), after “claim for the purpose” insert “ not more than 4 years after the date on which the order is made ”.

Commencement Information

I1Sch. 51 para. 7 in force at 1.4.2011 for the purposes of the amendment made by that paragraph by S.I. 2010/867, art. 2(2)