Paragraph 45 I1
References to the transfer of a chargeable interest include—
(a)
the creation of a chargeable interest,
(b)
the renunciation or release of a chargeable interest, and
(c)
the variation of a chargeable interest.
Annotations
Commencement
- I1
Sch. 17 para. 45 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2