# The Tax Law Rewrite Acts (Amendment) Order 2013, Article 2: Inheritance Tax Act 1984


(1) In the definition of “local authority” in section 272 of the Inheritance Tax Act 1984 (general interpretation), for “section 842A of the Taxes Act 1988” substitute “section 1130 of the Corporation Tax Act 2010”.
(2) In consequence of the amendment made by paragraph (1), omit paragraph 4 of Schedule 18 to the Finance Act 1990.

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Source: https://www.legislation.gov.uk/uksi/2013/463/article/2 (the official version)
Page: https://openlegislation.uk/tax-law-rewrite-acts-amendment-order-2013/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.