http://www.legislation.gov.uk/ukpga/2012/14/schedule/14/paragraph/26/2012-07-17Finance Act 2012An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2024-05-232012-07-17SCHEDULESSCHEDULE 14Gifts to the nationPART 5Related changesIHTA 198426IHTA 1984 is amended as follows.