http://www.legislation.gov.uk/ukpga/2012/14/schedule/36/paragraph/20/2013-07-17Finance Act 2012An 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.texttext/xmlenStatute Law Database2024-05-23Expert Participation2013-07-17SCHEDULESC1SCHEDULE 36Agreement between UK and SwitzerlandAnnotations:Modifications etc. (not altering text)C1Sch. 36 applied (with modifications) (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 6PART 4The future: inheritance taxTaxes affected20This Part affects inheritance tax.
Sch. 36 applied (with modifications) (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 6