ihta84/sch7/para5.- Commencement : Supplementary Rules

5. Sections 148 and 149 of this Act shall have effect (to the exclusion of the corresponding repealed enactments) in any case where the donee's transfer is made after the end of 1984, whether the donor's transfer was made before or after that time ² .

1 Schedule 7 as originally enacted in the Capital Transfer Tax Act 1984, in relation to capital transfer tax.

2 Repealed by 1986 Sch.19, para.25, where the donee's transfer is made on or after 18 March 1986.