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)
”
.