SCHEDULE 18 Deceased Persons' Estates
Finance Act 1995 (1995 c 4) | Legislation

SCHEDULE 18 Deceased Persons' Estates

Section 75

Introductory

1

Part XVI of the Taxes Act 1988 shall be amended as follows.

.Ìý.Ìý.

2

.Ìý.Ìý.

Absolute interests in residue

3

(1), (2)     .Ìý.Ìý.

(3)     Sub-paragraph (1) above has effect, subject to sub-paragraph (4) below, in relation to any payment made on or after 6th April 1995; and sub-paragraph (2) above shall have effect in relation to any estate the administration

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