ihta84/sch7/para7.- Commencement : Supplementary Rules

7. Section 203 of this Act shall have effect (to the exclusion of the corresponding repealed enactments) in relation to any chargeable transfer made after the end of 1984 (whether the spouse transfer concerned was made before or after that time).

1 Schedule 7 as originally enacted in the Capital Transfer Tax Act 1984, in relation to capital transfer tax.