[267ZB Section 267ZA: further provision about election]
Inheritance Tax Act 1984 (1984 c 51) | Legislation

[267ZB  Section 267ZA: further provision about election]

[(1)     For the purposes of this section—

(a)     references to a lifetime election are to an election made by virtue of section 267ZA(3), and

(b)     references to a death election are to an election made by virtue of section 267ZA(4).

(2)     A lifetime or death election is to be made by notice in writing to HMRC.

(3)     A lifetime or death election is treated as having taken effect on a date specified, in accordance with subsection (4), in the notice.

(4)     The date specified in a notice under subsection (3) must—

(a)     be 6 April 2013 or a later date,

(b)     be within the period of 7 years ending with—

(i)

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