Paragraph 3
Where section 146 of this Act has effect in relation to a death after the end of 1984, it shall also have effect (to the exclusion of section 122 of the M1Finance Act 1976) in relation to any chargeable transfer of the kind referred to in section 146(2), whether made before or after that time.
Annotations
Marginal citations
- M1
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Schedule 7as originally enacted in the Capital Transfer Tax Act 1984,in relation to capital transfer tax.