This section has no associated Explanatory Notes
4E+WIn the Inheritance Tax Act 1984—
(a)in section 17 (changes in distribution of deceased's estate, etc.), omit paragraph (c);
(b)omit section 145 (redemption of surviving spouse's or civil partner's life interest).
Commencement Information
I1Sch. 4 para. 4 in force at 1.10.2014 by S.I. 2014/2039, art. 2