The provisions of this Chapter shall have effect in relation to gifts and inheritances taken on or after the 11th day of April, 1994, but those provisions shall not have effect in relation to an inheritance taken by a relevant trust by virtue of section 110(1) of the Finance Act, 1993, or to an inheritance taken by a discretionary trust by virtue of section 106(1) of the Finance Act, 1984, or section 103(1) of the Finance Act, 1986.
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 23 May 1994 - onwards
Version 1 of 1