SCHEDULES
SCHEDULE 4Inheritance tax: transfer of nil-rate band etc
8Amendment of TCGA 1992
In section 274 of TCGA 1992 (value determined for inheritance tax), for “that tax” substitute “the application of that tax to the estate”.
In section 274 of TCGA 1992 (value determined for inheritance tax), for “that tax” substitute “the application of that tax to the estate”.