Income and Corporation Taxes Act 1988

690 Schedule 4 directions.U.K.

In this Chapter “a Schedule 4 direction” means a direction under paragraph 1 of Schedule 4 to the M1Inheritance Tax Act 1984 (maintenance funds for historic buildings); and any reference in this Chapter to paragraph 1 or Schedule 4 is a reference to that paragraph or that Schedule, as the case may be.

Modifications etc. (not altering text)

C1 See Inheritance Tax Acts.

Marginal Citations