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)”.