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Regulation 4 Amendment of the principal Regulations

Original text. Later amendments are not shown.

In Regulation 5A (IHT threshold) of the principal Regulations, in paragraph (2) and paragraph (3)(d)(i), for “100 per cent” substitute “the percentage as determined under section 8A(4) of the 1984 Act (subject to section 8A(5) and section 8C of that Act)”.