# Finance (No. 2) Act 2015, Paragraph 7


The amendments made by this Schedule have effect in relation to occasions on which tax falls to be charged under Chapter 3 of Part 3 of IHTA 1984 on or after the day on which this Act is passed.

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Source: https://www.legislation.gov.uk/ukpga/2015/33/schedule/1/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2015/schedule-1/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.