ihta84/sch4/para18.- Part III Property Becoming Comprised In Maintenance Funds

[1982 Sch.16 para.1.]

18. - In paragraphs 16(2) and 17(4) above the references to the amount on which tax would be charged are references to the amount on which it would be charged apart from -

(a) paragraph (b) of section 65(2) of this Act, and

(b) Chapters I and II of Part V of this Act;

and the references to the amount on which tax is charged are references to the amount on which it would be charged apart from that paragraph and those Chapters.