SCHEDULES
SCHEDULE 26 Capital Transfer Tax: Conditional Exemption
Consequential amendments
12
In paragraph 3 of Schedule 4 to that Act—
a
in sub-paragraph (2) (b) after “32 (5) (b)” there shall be inserted “,32A (6), (8) (b) or (9) (b)”;
b
in sub-paragraph (2) (c) after “32” there shall be inserted “,32A”;
c
in sub-paragraph (3) after “(4)” there shall be inserted “, or (as the case may be) undertakings such as are described in subsections (4) and (4A),” , after “the undertaking” (in both places) there shall be inserted “or undertakings”, and after “32” there shall be inserted “or 32A”.