Gifts of residue to a Local Authority

Are residuary gifts in wills to local authorities exempt from Inheritance Tax? Specifically to a local gardens, which are owned and maintained jointly by two local authorities. Any help would be appreciated.

IHTA 1984 Section 25 (1) “A transfer of value is an exempt transfer to the extent that the value transferred by it is attributable to property which becomes the property of a body within Schedule 3 to this Act.”

The list in Schedule 3 includes “Any local authority”.

Thank you for your help, Jeremy.