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SCHEDULES

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

Inheritance taxU.K.

8U.K.In section 150 (voidable transfers), insert at the end—

(3)A claim under this section must be made not more than 4 years after the claimant knew, or ought reasonably to have known, that the relevant transfer has been set aside.

Commencement Information

I1Sch. 51 para. 8 in force at 1.4.2011 for the purposes of the amendment made by that paragraph by S.I. 2010/867, art. 2(2)