# Finance Act 1986, Paragraph 44


In relation to a death on or after 18th March 1986, paragraph 2 of Schedule 2 to the 1984 Act (provisions applying on reduction of tax) shall have effect, in a case where the chargeable transfer in question was made before 18th March 1986, as if—
(a) references to a reduction included references to a reduction by the substitution of a new Table in Schedule 1 to the 1984 Act; and
(b) the Tble in Schedule 1 to the Act was the first Table in that Schedule.

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Source: https://www.legislation.gov.uk/ukpga/1986/41/schedule/19/paragraph/44 (the official version)
Page: https://openlegislation.uk/finance-act-1986/schedule-19/paragraph-44
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.