# Finance Act 1991, Paragraph 12


The repeal of section 25(2)(h) of the Finance Act 1990 has effect in relation to gifts made on or after 19th March 1991.

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Source: https://www.legislation.gov.uk/ukpga/1991/31/schedule/19/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-1991/schedule-19/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.