if you have to do something "within two years" is it ok to do it on the second anniversary?

[pkjk]

[sara3]

using the theory that a year runs from Jan 1st to Dec 31st, I'd say no.

do you want to elaborate?

[pkjk]

yes; the question relates to a rule for making a deed of variation to a will, which must be done within 2 years of the death. we could only get the necessary papers together on the actual anniversary e.g. died march 24 08 , so the deed if dated today is 2 years to the day. does that date invalidate the deed?

[Barmaid]

Hmmm, I think you may be out of time. s142 IHTA 1984 (which governs DoV) states that "where within two years". Technically speaking, the two years was up yesterday.

[Barmaid]

It does not invalidate the Deed, but it may not be accepted for taxation purposes.