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.