F1SCHEDULE 1AGifts to charities etc: tax charged at lower rate

Annotations:
Amendments (Textual)
F1

Sch. 1A inserted (with effect in accordance with Sch. 33 para. 10(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 33 para. 1

General interpretation

10

In this Schedule, in relation to D—

  • “the chargeable transfer” means the chargeable transfer mentioned in paragraph 1(1);

  • “the estate” means D's estate immediately before death;

  • “the relevant transfer” means the transfer of value that D is treated (under section 4) as having made immediately before death.