# Finance Act 1986, Paragraph 15


In section 55 (reversionary interst acquired by beneficiary) at the end of subsection (2) there shall be added “and such a dispostition is not a potentially exempt transfer”.

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Source: https://www.legislation.gov.uk/ukpga/1986/41/schedule/19/paragraph/15 (the official version)
Page: https://openlegislation.uk/finance-act-1986/schedule-19/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.