# Finance Act 2016, Paragraph 17


(1) This paragraph applies for the purposes of this Schedule.
(2) References to an assessment to tax, in relation to inheritance tax, are to a determination.

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Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/20/paragraph/17 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-20/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.