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Section 152 Cash options.F1

United Kingdom Repealed

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Annotations

Textual amendments

F1

S. 152 omitted (with application in accordance with s. 71 of the amending Act) by virtue of Finance Act 2026 (c. 11), ss. 69(10), 71

Notes on the whole Act

Textual amendments

F1

By Finance Act 1986 s. 100(1), on and after 25 July 1986 the Capital Transfer Tax Act 1984 may be cited as the Inheritance Tax Act 1984.