Part 5 Offshore Funds
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

Part 5 Offshore Funds

Inheritance Tax Act 1984 (c 51)

161

The Inheritance Tax Act 1984 is amended as follows.

162

In section 174(1)(a) (income tax and unpaid inheritance tax) for “made under section 41(1) of the Finance Act 2008†substitute “under section 354(1) of the Taxation (International and Other Provisions) Act 2010â€.

Taxation of Chargeable Gains Act 1992 (c 12)

163

TCGA

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