# Inheritance Tax Act 1984, Paragraph 16


In section 14(1) of the National Heritage Act 1980, for the words “or of the provisions amended by section 12 above” there shall be substituted the words “or under section 230 of the Capital Transfer Tax Act 1984”.

---
Source: https://www.legislation.gov.uk/ukpga/1984/51/schedule/8/paragraph/16 (the official version)
Page: https://openlegislation.uk/inheritance-tax-act-1984/schedule-8/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.