xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES:

SCHEDULE 6Exempt Transfers

PART IDescription

Gifts made before 10th December 1974 and not relevant to estate duty

14A transfer of value made by any person before 10th December 1974 is exempt to the extent that the value transferred thereby is attributable to the value of any property which, if the transferor had died immediately after the transfer, would not have been treated for the purposes of estate duty as passing on his death.