# Inheritance Tax Act 1984, Paragraph 12


Where payments are made or assets transferred after the end of 1984 in the circumstances described in section 262 of this Act, that section shall have effect (to the exclusion of the corresponding repealed enactments) whether the disposition first mentioned in that section was made before or after that time.

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Source: https://www.legislation.gov.uk/ukpga/1984/51/schedule/7/paragraph/12 (the official version)
Page: https://openlegislation.uk/inheritance-tax-act-1984/schedule-7/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.