[1980 Sch.15 para.6; 1982 Sch.17 para.32; 1984 Sch.21 para.23.] |
6. Where tax is chargeable under paragraph 8 of Schedule 4 to this Act on any occasion after a reduction and the rate at which it is charged falls to be determined under paragraph 14 of that Schedule by reference to a death which occurred before that reduction (or before that and one or more other reductions) paragraph 14 shall apply as if [the Table 1 ] 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 1986, Sch.19, para.37(1)(b), with effect from 18 March 1986. Originally "the Tables." |
