IHTM31869 | Assessing: SAGE: Payments received before SAGE
From HM Revenue & Customs · Inheritance Tax Manual
If you are dealing with any case where money was received before:
24 February 97 in FAO Worthing for Nottingham cases,
17 March 97 in Edinburgh and
24 March 97 in Belfast
You should ask for advice from Accounts, Nottingham.