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Paragraph 110 Inheritance Tax Act 1984

Original text. Later amendments are not shown.

In section 54A(3) (special rate of charge where settled property affected by potentially exempt transfer)f1 for “Special Commissioners” substitute “tribunal”.

Annotations

Footnotes

f1

Section 54A was inserted by section 96 of, and paragraph 1 of Schedule 7 to, the Finance (No 2) Act 1987 (c. 51).