# Finance Act 1986, Paragraph 27


In section 201 (liability for tax in respect of settled property), in subsection (2) for the words “three years”, in each place where they occur, there shall be substituted “ seven years ”.

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Source: https://www.legislation.gov.uk/ukpga/1986/41/schedule/19/paragraph/27 (the official version)
Page: https://openlegislation.uk/finance-act-1986/schedule-19/paragraph-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.