§ Resolved,
That provision may be made about—
- (a) the designation of property for the purposes of any exemption under the Inheritance Tax Act 1984 or for the purposes of section 258 of the Taxation of Chargeable Gains Act 1992;
- (b) the undertakings given for any of those purposes or for the purposes of any exemption under the Finance Act 1976 or the Finance Act 1975; and
- (c) the conditions for exemption under section 27 of the Inheritance Tax Act 1984.