Income Tax (Trading and Other Income) Act 2005

Inheritance Tax Act 1984 (c. 51)

This section has no associated Explanatory Notes

394In section 6(3) (excluded property), in paragraph (e)—

(a)for “certified contractual savings scheme” substitute “certified SAYE savings arrangement”, and

(b)for “section 326 of the Taxes Act 1988” substitute “section 703(1) of the Income Tax (Trading and Other Income) Act 2005”.