Paragraph 14
At the end of section 49 (treatment of interests in possession) there shall be added the following subsection— F1For text see IHTA 1984 s. 49(3).
Annotations
Textual amendments
- F1
Repealed by Finance Act 1987 (No. 2) (c. 51, SIF 63:1), s. 96(4)(5) respectively and Sch. 9, Part III in relation to transfers of value made on or after 17 March 1987.