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SCHEDULES

SCHEDULE 14Gifts to the nation

PART 5Related changes

IHTA 1984

31In 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)”.