SCHEDULES
SCHEDULE 25 Property of historic interest etc
Claims for designation
2
1
In section 30 of the 1984 Act (conditionally exempt transfers), after subsection (3B) there shall be inserted the following subsection—
3BA
A claim under subsection (1) above must be made no more than two years after the date of the transfer of value to which it relates or, in the case of a claim with respect to a potentially exempt transfer, the date of the death, or (in either case) within such longer period as the Board may allow.
2
This paragraph has effect in relation to any transfer of value or death on or after 17th March 1998.