# Finance (No. 2) Act 2015, Section 14: Distributions etc from property settled by will


(1) In section 144 of IHTA 1984 (distributions etc from property settled by will), in subsection (1)(b), after “section” insert “ 65(4), ”.
(2) The amendment made by this section has effect in cases where the testator's death occurs on or after 10 December 2014.

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Source: https://www.legislation.gov.uk/ukpga/2015/33/section/14 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2015/section-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.