Paragraph 9
(1)
The amendments made by paragraphs 2, 3 and 4(4) have effect in relation to cases where the survivor's death occurs on or after 9 October 2007.
F1(2)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)
The amendments made by paragraphs 5 and 7 are to be treated as having come into force on 9 October 2007.
(4)
The amendment made by paragraph 8 has effect in relation to any ascertainment of value made on or after 6 April 2008.
Annotations
Textual amendments
- F1
Sch. 4 para. 9(2) omitted (with effect in accordance with Sch. 16 para. 85 107 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 16 para. 84(d)(i)