# Finance Act 1986, Paragraph 9


In section 32 (chargeable events) in subsection (1) after the words “after the transfer” there shall be inserted “ (or, if the transfer was a potentially exempt transfer, after the death of the transferor) ”.

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Source: https://www.legislation.gov.uk/ukpga/1986/41/schedule/19/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-1986/schedule-19/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.