Inheritance Tax Act 1984U.K.
This section has no associated Explanatory Memorandum
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
I1Sch. 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).