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Finance Act 2008
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- UK Public General Acts
- 2008 c. 9
- SCHEDULE 4
- Paragraph 3
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Amendments of IHTA 1984
3In section 147 (Scotland: legitim etc), insert at the end—
“(10)Where the application of subsection (4) in relation to the estate of a person means that too great an increase has been made under subsection (3) of section 8A above in the case of another person, the claim under that section in that case may be amended accordingly by the Commissioners for Her Majesty’s Revenue and Customs.”
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