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Finance Act 2007
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Amendment of section 21 (application of this Act) of Principal Act.

114.— (1) Section 21 of the Principal Act is amended by substituting the following for paragraph (b):

“(b) the valuation date of the taxable inheritance is the relevant chargeable date;”.

(2) This section applies to inheritances deemed to be taken on or after 1 February 2007.