# Finance Act 1986, Paragraph 45


In relation to a disposal of trees or underwood on or after 18th March 1986, paragraph 4 of Schedule 2 to the 1984 Act shall have effect, in a case where the death in question occurred before 18th March 1986, as mentioned in paragraphs (a) and (b) of paragraph 44 above.

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Source: https://www.legislation.gov.uk/ukpga/1986/41/schedule/19/paragraph/45 (the official version)
Page: https://openlegislation.uk/finance-act-1986/schedule-19/paragraph-45
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.