SCHEDULES
SCHEDULE 10Inheritance tax on overseas property representing UK residential property
Consequential and supplementary amendments
4
In section 48 (excluded property)—
a
in subsections (3) and (3A), at the end insert “
and to Schedule A1
”
;
b
in subsection (4), at the end (but on a new line) insert “This subsection is subject to Schedule A1.