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Part 7 Supplemental

  1. Meaning of “adjustments”
  2. Time of “use” of defeated arrangements
  3. Inheritance tax
  4. National insurance contributions
  5. General interpretation
  6. Consequential amendments
  7. Commencement
  8. 64Paragraph 64
  9. 65Paragraph 65

Notes on Schedule 18

Modifications

C1

Sch. 18 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZA para. 79 (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)); S.I. 2020/1642, reg. 9)