Section 81 of the Principal Act is amended by substituting the following for subsection (9):
"(9) This section shall apply as respects instruments executed before the date of the passing of the Finance Act 2004.".
Section 81 of the Principal Act is amended by substituting the following for subsection (9):
"(9) This section shall apply as respects instruments executed before the date of the passing of the Finance Act 2004.".