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SCHEDULES

SCHEDULE 18U.K.Further minor and consequential amendments

PART 2 U.K.Amendments of other Acts of Parliament

Inheritance Tax Act 1984 (c. 51)U.K.

44U.K.In section 59 of the Inheritance Tax Act 1984 (qualifying interest in possession), in subsection (3)(b)(i), for “Part 4” substitute “ Part 4A ”.

Commencement Information

I1Sch. 18 para. 44 in force at 1.4.2013 by S.I. 2013/423, art. 3, Sch.