# Finance (No. 2) Act 1992, Paragraph 1


In section 104 of the Inheritance Tax Act 1984 (relief for relevant business property)—
(a) in subsection (1)(a), for “50 per cent" there shall be substituted “ 100 per cent ”;
(b) in subsection (1)(b), for “30 per cent" there shall be substituted “ 50 per cent ”.

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Source: https://www.legislation.gov.uk/ukpga/1992/48/schedule/14/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1992/schedule-14/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.