Section 48A Commencement of settlementF1
In this Act any reference to the commencement of a settlement is to the time when property first becomes comprised in it.
Annotations
Textual amendments
- F1
S. 48A inserted (with effect in accordance with s. 73(11) of the amending Act) by Finance Act 2020 (c. 14), s. 73(3)
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.