# Finance Act 1975, Paragraph 6


Section 3 of the (N.I.).Finance (No. 2) Act (Northern Ireland) 1947 and section 3 of the Finance Act (Northern Ireland) 1954 (reduced rates on agricultural property and certain business assets) shall not have effect except in relation to property which, by reason of an interest which came to an end or a gift which was made before 13th November 1974, passes on death by virtue of section 2(1)(b)(i) or section 2(1)(c) of the Finance Act 1894.

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Source: https://www.legislation.gov.uk/ukpga/1975/7/schedule/11/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-1975/schedule-11/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.