Part 5 Consequential Amendments
Finance (No 2) Act 2017 (2017 c 32) | Legislation

Part 5 Consequential Amendments

ITEPA 2003

46

(1)     ITEPA 2003 is amended in accordance with this paragraph.

(2)     In section 554A(2) (meaning of “relevant stepâ€), after “or 554D†insert “, or paragraph 1 of Schedule 11 to F(No 2)A 2017â€.

(3)     In section 554A(4) (relevant step taken on or after A's death), in paragraph (a) after

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