Section 52 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

Annotations

Textual amendments

F1

Ss. 52, 53 repealed by Capital Transfer Tax Act 1984 / Inheritance Tax Act 1984 (c. 51, SIF 65), ss.274, 277, Schs. 7, 9