7E+WIn relation to deaths occurring before 13th March 1975 (the date on which the M1Finance Act 1975 was passed)—
(a)section 109 shall not apply; and
(b)section 110 shall have effect as if at the end of paragraph (b) there were added the words “and the Inland Revenue affidavit within the meaning of Part I of the M2Finance Act 1894”.