Paragraph 46 I1
References in this Schedule to a transfer of a chargeable interest include—
(a)
the creation of a chargeable interest,
(b)
the variation of a chargeable interest, and
(c)
the surrender or release of a chargeable interest.
Annotations
Commencement
- I1
Sch. 7 para. 46 in force at 1.4.2018 by S.I. 2018/34, art. 3