Paragraph 1 F1
A payment of a fixed amount from the German foundation known as “Remembrance, Responsibility and Future” (Stiftung EVZ) in respect of a person who was a slave or forced labourer.
Annotations
Textual amendments
- F1
Sch. 5A inserted (with effect in accordance with s. 95(3) of the amending Act) by Finance Act 2016 (c. 24), s. 95(2)
Notes on the whole Act
Textual amendments
- F1
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.