Paragraph 1
The repeals of sections 148 and 149 of the Capital Gains Tax Act 1984 F1 and in sections 167 and 236 of, and Schedule 2 to, that Act have effect where the donee’s transfer was made on or after 18th March 1986.
Annotations
Textual amendments
- F1
Cited genreally in this volume as the Inheritance Tax Act 1984–see 1986 s. 100(1).
Notes on Part X
Textual amendments
- F1
Cited genreally in this volume as the Inheritance Tax Act 1984–see 1986 s. 100(1).