SCHEDULES
SCHEDULE 14Gifts to the nation
PART 5Related changes
IHTA 1984
32
In section 34 (reinstatement of transferor's cumulative total), in subsection (4)—
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)
”
.