Where tax is chargeable under paragraph 8 of Schedule 4 to this Act on any occasion after a reduction and the rate at which it is charged falls to be determined under paragraph 14 of that Schedule by reference to a death which occurred before that reduction (or before that and one or more other reductions) paragraph 14 shall apply as if F1the Table in Schedule 1 as substituted by that reduction (or by the most recent of those reductions) had been in force at the time of the death.

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