Finance Act 2011 (c. 11)

SCHEDULES

SCHEDULE 10 U.K. Company ceasing to be member of group

Consequential repeals U.K.

8 U.K. In consequence of the repeals made by paragraph 5, the following are also repealed—

(a) in IHTA 1984, section 97(1)(a)(iii) and the “or” before it,

(b) in FA 2002, section 42(1) and (3)(a),

(c) in F(No.2)A 2005, in Schedule 4, paragraphs 8 and 10(3), and

(d) in FA 2009, in Schedule 12, paragraph 2.