107 Changes in financial institutions: interest
Finance Act 1986 (1986 c 41) | Legislation

107  Changes in financial institutions: interest

(1), (2)     . . .

(3)     Subsections (1) and (2) above apply in relation to chargeable transfers made, and other events occurring, on or after the day of The Stock Exchange reforms.

(4)     The Board may by regulations provide that section 234(4) of the 1984 Act (as inserted by subsection (2) above) [paragraph 7(8) of Schedule 53 to the Finance Act 2009 (late payment interest: inheritance tax payable by

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