IHTM35051 - Has an election been made?: introduction
IHTA84/S142 (1) did not apply to a variation executed before 1 August 2002 unless there was a valid election under IHTA84/S142 (2). An election is not required for a disclaimer (IHTM35162).
IHTA84/S142 (1) did not apply to a variation executed before 1 August 2002 unless there was a valid election under IHTA84/S142 (2). An election is not required for a disclaimer (IHTM35162).