SCHEDULES

SCHEDULE 1Consequential amendments

Part 2Other enactments

Inheritance Tax Act 1984 (c. 51)

394

In section 6(3) (excluded property), in paragraph (e)—

a

for “certified contractual savings scheme” substitute “ certified SAYE savings arrangement ”, and

b

for “section 326 of the Taxes Act 1988” substitute “ section 703(1) of the Income Tax (Trading and Other Income) Act 2005 ”.