Paragraph 14
This Act shall not have effect in a case which would otherwise fall within paragraph 2(3) of Schedule 5 if the first chargeable event occurred before the end of 1984.
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.
Notes on Schedule 7
Modifications
- C1
Schedule 7as originally enacted in the Capital Transfer Tax Act 1984,in relation to capital transfer tax.