Income Tax (Trading and Other Income) Act 2005 (c. 5)

SCHEDULES

SCHEDULE 1 Consequential amendments

Part 2 Other 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”.