# Finance Act 2012, Paragraph 2


In section 6 of IHTA 1984 (excluded property), in subsection (4), after “section 155(1)” insert “ or (5A) ”.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/37/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-37/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.