Finance Act 2011

8U.K.In consequence of the repeals made by paragraph 5, the following are also repealed—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