Inheritance Tax Act 1984 (c. 51)

SCHEDULE 2 U.K. PROVISIONS APPLYING ON REDUCTION OF TAX

Interpretation U.K.

1 U.K. In this Schedule—

(a) references to a reduction are to a reduction of tax by the substitution of [F1 a new Table] in Schedule 1 to this Act, and

(b) references to something happening before or after a reduction are to its happening before or, as the case may be, on or after the date on which [F2 the Table] giving effect to the reduction [F3 comes] into force.

Textual Amendments

F1 Finance Act 1986 Sch. 19, para. 37(1)(a),with effect from 18March 1986.Originally

“new Tables”.

F2 Finance Act 1986 Sch. 19, para. 37(1)(b),with effect from 18March 1986.Originally

“the Tables”.

F3 Finance Act 1986 Sch. 19 para. 37(2)with effect from 18March 1986.Originally

“come”.