(1)IHTA 1984 is amended as follows.
(2)In section 153ZA (inheritance tax relief for payments to victims of persecution during Second World War era: qualifying payments), after subsection (8) insert—
“(8A)Regulations under this section may have effect in relation to deaths occurring before the regulations are made.”
(3)In Schedule 5A (inheritance tax relief for payments to victims of persecution during Second World War era), in Part 1 (compensation payments), after paragraph 9 insert—
“10A one-off payment of a fixed amount from the Kindertransport Fund established by the Government of the Federal Republic of Germany.”
(4)The amendment made by subsection (3) has effect in relation to deaths occurring on or after 1 January 2019.