It may happen that relief is due under both IHTA84/S159 (2)) -
or convention relief under IHTA84/S158 - and under IHTA84/S159 (3).
If this is the case, S159 (5) states that the credit allowed
under S159 (3) must be calculated on the basis that A in the
formula (the Inheritance Tax paid) is the net amount of Inheritance
Tax after allowing the credit under S158 or S159 (2)
