Paragraph 35

In section 239 (certificates of discharge) after subsection (2) there shallbe inserted the following subsection—

“(2A)

An application under subsection (1) or (2) above with respect to tax which is or may become chargeable on the value trnaferred by a potentially exempt transfer may not be made before the expiration of two years from the death of the transferor (except where the Board think fit to entertain the application an earlier time after the death).”