SCHEDULES

SCHEDULE 14Inheritance tax

Business property

1

In section 104 of the [1984 c. 51.] Inheritance Tax Act 1984 (relief for relevant business property)—

a

in subsection (1)(a), for “50 per cent” there shall be substituted “100 per cent”;

b

in subsection (1)(b), for “30 per cent” there shall be substituted “50 per cent”.