SCHEDULES
SCHEDULE 28FOTRA securities: consequential amendments
The Inheritance Tax Act 1984 (c. 51)
8
In each of paragraphs (a) and (b) of section 48(4) of that Act (excluded property in the case of settlements), for the words from “neither” to “United Kingdom” there shall be substituted “
of a description specified in the condition in question
”
.