In paragraph (3)(a) of regulation 17 of the Saving Certificates (Yearly Plan) Regulations 198445 (inheritance tax chargeable on death), for “in the books of the Bank of England” there is substituted “in the registers kept by the Registrar of Government Stock in accordance with regulations under section 47 of the Finance Act 1942 (see regulation 7 of the Government Stock Regulations 2004)”.