http://www.legislation.gov.uk/ukpga/2012/14/schedule/36/part/4/crossheading/taxes-affected/2012-12-17Finance Act 2012An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2024-05-232012-12-17SCHEDULESSCHEDULE 36Agreement between UK and SwitzerlandPART 4The future: inheritance taxTaxes affected20This Part affects inheritance tax.