SCHEDULES
SCHEDULE 4Inheritance tax: transfer of nil-rate band etc
Amendments of IHTA 1984
7
In section 272 (general interpretation), insert at the appropriate place—
“nil-rate band maximum” has the meaning given by section 8A(7);
In section 272 (general interpretation), insert at the appropriate place—
“nil-rate band maximum” has the meaning given by section 8A(7);