Finance Act, 2001
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Amendment of section 124 (interpretation (Chapter I)) of Finance Act, 1994. |
227.—(1) Section 124 of the Finance Act, 1994 , is amended by the insertion of the following after subsection (3): | |
“(4) In this Chapter any reference to a donee or successor shall be construed as including a reference to the transferee referred to in section 23 (1) of the Principal Act.”. | ||
(2) This section shall have effect in relation to gifts or inheritances taken on or after 11 April 1994. |