87(1)Section 528A (reduction in amount charged on basis of non-UK residence of deceased person), as inserted by paragraph 3 of Schedule 8 to this Act, is amended as follows.U.K.
(2)In subsection (1)(b), for the words from “on which” to the end substitute “ that were foreign days ”.
(3)In subsection (2)—
(a)in paragraph (b), for the words from “on which” to the end substitute “ that were foreign days, and ”, and
(b)for paragraph (c), substitute—
“(c)the deceased died—
(i)in a tax year for which the deceased was UK resident but not one that was a split year as respects the deceased, or
(ii)in the UK part of a tax year that was a split year as respects the deceased.”
(4)After that subsection insert—
“(2A)Foreign days” are—
(a)days falling within any tax year for which the deceased was not UK resident, and
(b)days falling within the overseas part of any tax year that was a split year as respects the deceased.”
(5)In subsection (4), in the definition of “A”, for the words from “are days falling” to the end substitute “ were foreign days, and ”.
(6)In subsection (8), for “subsection (1)(b) or (2)(b)” substitute “ subsection (2A)(a) and (b) ”.