# Finance Act 1998, Paragraph 3


(1) In section 78 of the 1984 Act (conditionally exempt occasions), after subsection (1) there shall be inserted the following subsection—
“(1A) A claim under subsection (1) above must be made no more than two years after the date of the transfer or other event in question or within such longer period as the Board may allow.”
(2) This paragraph has effect in relation to transfers of property made, and other events occurring, on or after 17th March 1998.

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Source: https://www.legislation.gov.uk/ukpga/1998/36/schedule/25/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-1998/schedule-25/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.