# Inheritance Tax Act 1984, 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.

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Source: https://www.legislation.gov.uk/ukpga/1984/51/schedule/7/paragraph/14 (the official version)
Page: https://openlegislation.uk/inheritance-tax-act-1984/schedule-7/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.