Finance Act, 1997

Commencement (Chapter I).

116.—This Chapter shall have effect as respects instruments executed on or after the 23rd day of January, 1997:

Provided that this Chapter shall not apply as respects any instrument executed prior to the 1st day of May, 1997, in pursuance of a contract which was evidenced in writing prior to the 23rd day of January, 1997.