This is the original version (as it was originally enacted).
17In section 157(5) of the [1984 c. 51.] 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.”
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