# Finance Act 2009, Paragraph 6


In section 131 (transfers within 7 years before death: the relief), after subsection (2) insert—
“(2ZA) A claim under subsection (2)(b) must be made not more than 4 years after the transferor's death.”

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-51/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.