# Finance Act 2000, Paragraph 14


The main amendments have effect for the purposes of section 97 of the Inheritance Tax Act 1984 (transfer of asset within a group of companies) in relation to disposals on or after 1st April 2000.

---
Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/paragraph/14 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-29/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.