Paragraph 26 Savings Certificates Regulations 1991

In paragraph (3)(a) of regulation 17 of the Savings Certificates Regulations 1991^f1 (inheritance tax chargeable on holder’s 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)”.