# Finance Act 1985, Paragraph 3


(1) Section 32 of that Act (chargeable events for conditionally exempt property) shall be amended as follows.
(2) After subsection (5) there shall be inserted—
“(5A) This section does not apply where section 32A below applies”.
(3) Subsections (6) and (7) shall be omitted.

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Source: https://www.legislation.gov.uk/ukpga/1985/54/schedule/26/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-1985/schedule-26/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.