SCHEDULE 1 U.K.Consequential Amendments and Supplemental Provisions – Primary Legislation

Inheritance Tax Act 1984 U.K.

110.  In section 54A(3) (special rate of charge where settled property affected by potentially exempt transfer)(1) for “Special Commissioners” substitute “tribunal”.

Commencement Information

I1 Sch. 1 para. 110 in force at 1.4.2009, see art. 1(2)

(1)

Section 54A was inserted by section 96 of, and paragraph 1 of Schedule 7 to, the Finance (No 2) Act 1987 (c. 51).