Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 16 U.K. Part 2: minor and consequential amendments

PART 3 U.K. Amendments of other Acts

Inheritance Tax Act 1984 U.K.

68 U.K. IHTA 1984 is amended as follows.

69 U.K. In section 59(3)(b) (qualifying interest in possession), for “Chapter I of Part XII of the Taxes Act 1988” substitute “ Part 2 of the Finance Act 2012 ”.