http://www.legislation.gov.uk/id/ukpga/2010/4

Schedules

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Inheritance Tax Act 1984

190

In section 96 (preference shares disregarded) for “section 210(4) of the Taxes Act 1988” substitute “ section 1023(5) of the Corporation Tax Act 2010 ”.