Finance Act 2008 · 2008 c. 9View on legislation.gov.uk
Part 8: Miscellaneous
In section 53 of IHTA 1984 (exceptions from charge on termination of interest in possession), for subsection (2A) substitute—
The amendment made by subsection (1) is treated as having come into force on 22 March 2006 (so that paragraph 14(3) of Schedule 20 to FA 2006 is treated as never having had effect).
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