Deed of variation

[Pjn235]

Is there a document available that gives clear guidance on how a deed of variation should have been drawn up in the early 1990s?

Many thanks.

[maths]

There is a difference between a pre 1 August 2002 and post DoV.

Pre 1.8.02 required an election to be made either within the DoV or separately and lodged with HMRC within 6 months of the date of the DoV.

Post 31.7.02 no election need be made as it is only necessary to make a back-dating statement in the DoV itself.

[Pjn235]

The situation is that a DoV has come to light pertaining to a portion of the pre-deceased's nill rate band in effect at the time. It's been suggested that it may not have been worded correctly, and so it would be helpful to know how a pre 1.08.02 DoV document should be worded prior to submitting it to HMRC.