Finance Act 2012

This section has no associated Explanatory Notes

10(1)The Schedule inserted by paragraph 1 has effect in cases where D's death occurs on or after 6 April 2012 (and the amendments made by paragraphs 3 to 8 are to be read accordingly).U.K.

(2)The amendment made by paragraph 9 has effect in cases where the person's death occurs on or after 6 April 2012.