http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/33

SCHEDULES

SCHEDULE 33Inheritance tax: gifts to charities etc

Consequential amendments

4

In section 33 (amount of charge under section 32), after subsection (2) insert—

2ZA
In determining for the purposes of subsection (1)(b)(ii) the rate or rates that would have applied in accordance with subsection (1) of section 7, the effect of Schedule 1A (if it would have applied) is to be disregarded.