SCHEDULE 7 Commencement: Supplementary Rules

SCHEDULE 7 Commencement: Supplementary Rules

Section 274

1

In this Schedule “the repealed enactments†means the enactments repealed by this Act.

2

Sections 126 to 130 of this Act shall have effect (to the exclusion of the corresponding repealed enactments) in relation to any disposal after the end of 1984, whether the death in respect of which relief was given occurred before or after that time.

3

Where section 146 of this Act has effect in relation to a death after the end of 1984, it shall also have effect (to the exclusion of section 122 of the Finance Act 1976) in relation to any chargeable transfer of the kind referred to in section 146(2), whether made before or after that time.

4

Section 147 of this Act, so far as it relates to charges to tax in respect of

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