Section 9

Cross references

FA 1986, Sch. 19, para. 40(1): transitional – transfer of value occurring before, and death or other event occurring after, 18 March 1986.


1  In this Schedule–

(a)references to a reduction are to a reduction of tax by the substitution of a new Table in Schedule 1 to this Act, and

(b)references to something happening before or after a reduction are to its happening before or, as the case may be, on or after the date on which the Table giving effect to the reduction comes into force.


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