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Introductory text

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INHERITANCE TAX

Made 27th January 2000

Laid before the House of Commons 28th January 2000

Coming into force 18th February 2000

The Treasury in exercise of the powers conferred on them by section 50(3) of the Inheritance Tax Act 1984f1 hereby make the following Order:

Annotations

Footnotes

f1

1984 c. 51. By virtue of section 100(1) and (2) of the Finance Act 1986 (c. 41), on and after 25th July 1986 the Capital Transfer Tax Act 1984 may be cited as the Inheritance Tax Act 1984, and any reference in that Act to capital transfer tax is to have effect as a reference to inheritance tax, except where the reference relates to a liability arising before 25th July 1986.