SCHEDULES

SCHEDULE 10 U.K.Inheritance tax on overseas property representing UK residential property

Consequential and supplementary amendments U.K.

4 U.K.In section 48 (excluded property)—

(a) in subsections (3) and (3A), at the end insert “ and to Schedule A1 ”;

(b) in subsection (4), at the end (but on a new line) insert “This subsection is subject to Schedule A1.