Taxation (International and Other Provisions) Act 2010

Inheritance Tax Act 1984 (c. 51)U.K.

161U.K.The Inheritance Tax Act 1984 is amended as follows.

162U.K.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 ”.