Finance Act, 1999
Amendment of Second Schedule (computation of tax) to Principal Act. |
201.—(1) The Second Schedule to the Principal Act is hereby amended in paragraph 3(a)(ii) (inserted by the Finance Act, 1997 ) by the substitution of “2nd day of December, 1988” for “2nd day of June, 1982”. | |
(2) This section shall have effect in relation to gifts or inheritances taken on or after the 2nd day of December, 1998. |