# Finance Act 1981, Section 135: Chevening Estate.

Extent: E+W+S+N.I.

(1) The enactments relating to . . . capital transfer tax shall not apply in respect of property held on the trusts of the trust instrument set out in the Schedule to Chevening Estate Act 1959.
(2) This section shall be deemed always to have had effect.

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Source: https://www.legislation.gov.uk/ukpga/1981/35/section/135 (the official version)
Page: https://openlegislation.uk/finance-act-1981/section-135
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.