# Inheritance Tax Act 1984, Section 119: Occupation by company or partnership.


(1) For the purposes of sections 117 and 118 above, occupation by a company which is controlled by the transferor shall be treated as occupation by the transferor.
(2) For the purposes of sections 117 and 118 above, occupation of any property by a Scottish partnership shall, notwithstanding section 4(2) of the Partnership Act 1890, be treated as occupation of it by the partners.

---
Source: https://www.legislation.gov.uk/ukpga/1984/51/section/119 (the official version)
Page: https://openlegislation.uk/inheritance-tax-act-1984/section-119
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.