# Finance Act 2008, Section 141: Interest in possession settlements: extension of transitional period


(1) In Chapter 2 of Part 3 of IHTA 1984 (interests in possession etc)—
(a) in section 49C (transitional serial interest: interest to which person becomes entitled on or after 22 March 2006 and before 6 April 2008), in subsection (3) and in the heading,
(b) in section 49D (transitional serial interest: interest to which person becomes entitled on death of spouse or civil partner on or after 6 April 2008), in subsection (3) and in the heading, and
(c) in section 49E (transitional serial interest: contracts of life insurance), in subsection (3),
for “April” substitute “ October ”.
(2) The amendments made by subsection (1) are treated as having come into force on 6 April 2008.

---
Source: https://www.legislation.gov.uk/ukpga/2008/9/section/141 (the official version)
Page: https://openlegislation.uk/finance-act-2008/section-141
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.