xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES

SEVENTH SCHEDULESection 43 (1) and (2) of the Finance Act, 1940

PART IAmendments

2(1)In subsection (2) for the words " the relevant disposition or determination " there shall be substituted the words " a disposition or determination of an interest limited to cease on the death ".

(2)In subsection (2) for the words " the preceding subsection shall not have effect " there shall be substituted the words " the disposition or determination shall be excepted by this subsection ".

(3)In paragraph (a) of subsection, (2) before the word " had " there shall be inserted the words " immediately before the disposition or determination ".