# Government of Wales Act 2006, Paragraph 6


For the purposes of the entry relating to the Inheritance Tax Act 1984 in the table in paragraph 1—
(a) a Welsh interest exists where—
(i) the property in question is located in Wales, or
(ii) the person liable to pay tax has expressed a wish or imposed a condition on his offer of the property in satisfaction of tax that it be displayed in Wales or disposed of or transferred to a body or institution in Wales;
(b) another interest exists where—
(i) the property in question is located outside Wales, or
(ii) the person liable to pay tax has expressed a wish or imposed a condition on his offer of the property in satisfaction of tax that it be displayed outside Wales or disposed of or transferred to a body or institution outside Wales.

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Source: https://www.legislation.gov.uk/ukpga/2006/32/schedule/3A/paragraph/6 (the official version)
Page: https://openlegislation.uk/government-of-wales-act-2006/schedule-3A/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.