§ Amendments made:
§
No. 81, in page 66, line 12, at end insert
'; and where tax is chargeable on any occasion in accordance with that subsection the pro
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visions of section 73 of the Finance Act 1976 and Schedule 10 to that Act (relief for business property) shall apply as if the trustees had made a transfer of value and the amount on which tax is chargeable were the value transferred by that transfer.'.
§
No. 82, in page 67, line 24, leave out
'the person on whom the property devolves'
and insert
'or to which a person becomes beneficially entitled on the occasion on which the tax is chargeable, the person on whom it devolves or who becomes beneficially entitled to it'.—[Mr. Peter Rees.]