# Finance Act 2012, Paragraph 10


(1) The Schedule inserted by paragraph 1 has effect in cases where D's death occurs on or after 6 April 2012 (and the amendments made by paragraphs 3 to 8 are to be read accordingly).
(2) The amendment made by paragraph 9 has effect in cases where the person's death occurs on or after 6 April 2012.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/33/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-33/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.