Maintenance fund following interest in possession Maintenance fund following interest in possessionF1

Finance Act 1987 Sch. 9, para. 3,where the occasion of the charge or potential charge to tax under para.8above falls on or after 17March 1987.

By Finance Act 1986 s. 100(1), on and after 25 July 1986 the Capital Transfer Tax Act 1984 may be cited as the Inheritance Tax Act 1984.

By Finance Act 1985 s. 95,the functions of the Treasury were transferred to the Commissioners of Inland Revenue (“the Board”).