3(1)In section 8 (indexation) in subsection (1) for the words "new Tables for the Tables" there shall be substituted "a new Table for the Table".
(2)After subsection (1) of that section there shall be inserted the following subsection—
“(1A)For the purpose only of the application of Schedule 1 to this Act in accordance with subsection (1) above, a potentially exempt transfer which proves to be a chargeable transfer shall be assumed to be made on the date of the transferor's death.”
(3)In subsection (2) of that section for the word "Tables", in each place where it occurs, there shall be substituted "Table" and for the words "they replace" there shall be substituted "it replaces".
(4)In subsection (4) of that section, for the word "Tables" there shall be substituted "Table".