# Inheritance Tax Act 1984, Paragraph 1


In this Schedule—
(a) references to a reduction are to a reduction of tax by the substitution of a new Table in Schedule 1 to this Act, and
(b) references to something happening before or after a reduction are to its happening before or, as the case may be, on or after the date on which the Table giving effect to the reduction comes into force.

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Source: https://www.legislation.gov.uk/ukpga/1984/51/schedule/2/paragraph/1 (the official version)
Page: https://openlegislation.uk/inheritance-tax-act-1984/schedule-2/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.