44U.K.In relation to a death on or after 18th March 1986, paragraph 2 of Schedule 2 to the 1984 Act (provisions applying on reduction of tax) shall have effect, in a case where the chargeable transfer in question was made before 18th March 1986, as if—
(a)references to a reduction included references to a reduction by the substitution of a new Table in Schedule 1 to the 1984 Act; and
(b)the Tble in Schedule 1 to the Act was the first Table in that Schedule.