SCHEDULES

SCHEDULE 14Gifts to the nation

PART 5Related changes

IHTA 1984

31

In section 33 (amount of charge under section 32), in subsection (6)—

a

for “section 32(4)” substitute “ section 32(4) or (4A) ”, and

b

for “section 32A(5)”, in both places it appears, substitute “ section 32A(5) or (5A) ”.