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) ”.