CommencementU.K.
9(1)The amendments made by this Schedule have effect in relation to times on or after 6 April 2017.U.K.
(2)But for the purposes of paragraph 5(1) of Schedule A1 to IHTA 1984 as inserted by this Schedule—
(a)paragraph (a) of that paragraph does not apply in relation to a disposal of property occurring before 6 April 2017, and
(b)paragraph (b) of that paragraph does not apply in relation to a payment of money or money's worth occurring before 6 April 2017.