[1980 Sch.15 para. 5; 1984 Sch.21 para.23.] |
5. Where tax is chargeable under section 32 [or 32A 1 ] of this Act by reason of a chargeable event occurring after a reduction and the rate or rates at which it is charged fall to be determined under the provisions of section 33(1)(b)(ii) by reference to a death which occurred before that reduction (or before that and one or more other reductions) those provisions shall apply as if [the Table 2 ] in Schedule 1 as substituted by that reduction (or by the most recent of those reductions) had been in force at the time of the death. |
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1 1985 Sch.26, para.5, in relation to events occurring after 18 March 1985. 2 1986, Sch.19, para.37(1)(b), with effect from 18 March 1986. Originally "the Tables." |
