# Inheritance Tax Act 1984, Paragraph 7


Section 203 of this Act shall have effect (to the exclusion of the corresponding repealed enactments) in relation to any chargeable transfer made after the end of 1984 (whether the spouse transfer concerned was made before or after that time).

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