# Inheritance Tax Act 1984, Paragraph 14


In section 12(3) of the National Heritage Act 1980 for the words “the said paragraph 17(4)” there shall be substituted the words “section 230(4) of the Capital Transfer Tax Act 1984”.

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Source: https://www.legislation.gov.uk/ukpga/1984/51/schedule/8/paragraph/14 (the official version)
Page: https://openlegislation.uk/inheritance-tax-act-1984/schedule-8/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.