Inheritance Tax Act 1984 (c. 51)U.K.
44U.K.In section 59 of the Inheritance Tax Act 1984 (qualifying interest in possession), in subsection (3)(b)(i), for “Part 4” substitute “ Part 4A ”.
Commencement Information
I1Sch. 18 para. 44 in force at 1.4.2013 by S.I. 2013/423, art. 3, Sch.