SCHEDULES
SCHEDULE 8Minor and consequential amendments
Part 5Offshore funds
Inheritance Tax Act 1984 (c. 51)
161
The Inheritance Tax Act 1984 is amended as follows.
162
In section 174(1)(a)
(income tax and unpaid inheritance tax) for “made under section 41(1) of the Finance Act 2008” substitute “
under section 354(1) of the Taxation (International and Other Provisions) Act 2010
”
.