SCHEDULES
SCHEDULE 14 Inheritance tax
Agricultural property
4
In section 116 of that Act (relief for agricultural property) in subsections (2) and (4)—
a
for “50 per cent" (in each place) there shall be substituted “
100 per cent
”
;
b
for “30 per cent" (in each place) there shall be substituted “
50 per cent
”
.