Life interests: extension to non-life interests: commencement
The concession applies to
deaths on or after 15 February 1993, and
where there is an occasion of absolute entitlement on a death before 15 February 1993, if the computations of CGT liability were unsettled on that date, and
where property continues to be settled property after a death before 15 February 1993
* to any disposals of that property on or after 15 February 1993, and * to any disposals before 15 February 1993 where the computations of CGT liability were unsettled on that date.
It does not apply to deaths on or after 6 April 1996 as the change in legislationapplies from that date.