Paragraph 44 I1
In section 59 of the Inheritance Tax Act 1984 (qualifying interest in possession), in subsection (3)(b)(i), for “Part 4” substitute “ Part 4A ”.
Annotations
Commencement
- I1
Sch. 18 para. 44 in force at 1.4.2013 by S.I. 2013/423, art. 3, Sch.