A provision which takes effect on the passing of an Act comes into force at the beginning of the day on which the Act receives the Royal Assent1. When an Act has extra-territorial effect the day's beginning is determined by local time2. IHTA 1984 came into force on 1 January 19853. That Act makes express provision as to its retrospective operation4. The general rule as to retrospectivity has been stated as follows:
'“A statute is not to be construed to have a greater retrospective operation than its language renders necessary. Even in construing a section which is to a certain extent retrospective, the maxim ought to be borne in mind as applicable whenever the line is reached at which the words of the section cease
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