# Finance Act 2000, Section 97 of the Inheritance Tax Act 1984




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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/29/part/II/crossheading/section-97-of-the-inheritance-tax-act-1984 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-29/part-II/crossheading-section-97-of-the-inheritance-tax-act-1984
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.