Paragraph 59 I1I2
In section 230(3)(c) of the Inheritance Tax Act 1984, after “the Ancient Monuments and Archaeological Areas Act 1979” insert “, or of which the Welsh Ministers are guardians under Part 2 of the Historic Environment (Wales) Act 2023”.
Annotations
Commencement
- I1
Sch. 13 para. 59 not in force at Royal Assent, see s. 212(2)
- I2
Sch. 13 para. 59 in force at 4.11.2024 by S.I. 2024/860, art. 3(d)