Related Commentary  Related HMRC Manuals

122(1)  Part 5 of IHTA 1984 (miscellaneous reliefs) is amended as follows.

122(2)  [Amends IHTA 1984, s. 115(3).]

122(3)  [Substitutes IHTA 1984, s. 115(5).]

122(4)  [Inserts IHTA 1984, s. 116(8).]

122(5)  [Amends IHTA 1984, s. 125(1)(a).]

122(6)  [Inserts IHTA 1984, s. 125(1A).]

122(7)  The amendments made by this section have effect in relation to transfers of value where the tax payable but for this section (or, in the case of tax payable by instalments, the last instalment of that tax)–

(a)would have been due on or after 22 April 2009, or

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