Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 14 U.K. Gifts to the nation

PART 5 U.K. Related changes

IHTA 1984 U.K.

31 U.K. In section 33 (amount of charge under section 32), in subsection (6)—

(a) for “section 32(4)” substitute “ section 32(4) or (4A) ”, and

(b) for “section 32A(5)”, in both places it appears, substitute “ section 32A(5) or (5A) ”.