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
”
.