Finance Act, 1982

Amendment of section 5 (gift deemed to be taken) of Principal Act.

99.—Section 5 (6) of the Principal Act shall, as respects a gift or inheritance deemed to be taken on or after the 2nd day of June, 1982, have effect as if—

(a) in paragraph (a), “, before the 28th day of February, 1974,” were deleted, and

(b) in paragraph (b), “prior to the 28th day of February, 1974” were deleted.