Point in time view as at 31/12/2020.
Finance Act 2016, Cross Heading: Interpretation of Part 1 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
17(1)This paragraph applies for the purposes of this Schedule.U.K.
(2)References to an assessment to tax, in relation to inheritance tax, are to a determination.
Commencement Information
I1Sch. 20 para. 17 in force at 1.1.2017 by S.I. 2016/1249, reg. 2
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