Income and Corporation Taxes Act 1988

690Schedule 4 directions

In this Chapter “a Schedule 4 direction” means a direction under paragraph 1 of Schedule 4 to the [1984 c. 51.] Inheritance Tax Act 1984 (maintenance funds for historic buildings); and any reference in this Chapter to paragraph 1 or Schedule 4 is a reference to that paragraph or that Schedule, as the case may be.