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SCHEDULES

SCHEDULE 38U.K. Quotation or listing of securities

The Inheritance Tax Act 1984U.K.

3(1)In section 180(3) of that Act (whether two investments are of the same description), for “quoted” there shall be substituted “ listed ”.U.K.

(2)This paragraph has effect in relation to any time falling on or after 1st April 1996.