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Finance Act 2013
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- UK Public General Acts
- 2013 c. 29
- SCHEDULE 44
- Paragraph 9
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Inheritance Tax Act 1984
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9(1)The amendments made by paragraphs 2 to 8 have effect in relation to property transferred into settlement on or after 8 April 2013.
(2)Nothing in paragraphs 6 to 8 is to be read as preventing property transferred into a relevant settlement on or after 8 April 2013 from being property to which section 89 or 89A of IHTA 1984 applies.
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