http://www.legislation.gov.uk/ukpga/1995/4/schedule/18/crossheading/adjustments-and-informationFinance Act 1995An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1995-05-01texttext/xmlenStatute Law Database2024-05-06Expert Participation2023-08-01 SCHEDULESSCHEDULE 18 Deceased persons’ estates Adjustments and informationF16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .