SCHEDULE 2 U.K. PROVISIONS APPLYING ON REDUCTION OF TAX

Maintenance funds for historic buildings U.K.

6 U.K. 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 [F1 the 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.

Textual Amendments

F1 Finance Act 1986 Sch. 19, para. 37(1)(b),with effect from 18March 1986.Originally

“the Tables.”