SCHEDULES

SCHEDULE 6 U.K. Minor and Consequential Amendments

The Inheritance Tax Act 1984 U.K.

17 In section 157(5) of the M1 Inheritance Tax Act 1984 for the words “a recognised bank or licensed institution” there shall be substituted the words “or an authorised institution” and for paragraph (b) there shall be substituted—

“(b) “authorised institution” means an institution authorised under the Banking Act 1987.”

Marginal Citations

M1 1984 c. 51.