Section 259 Inspection of records.
Section 16 of the M1Stamp Act 1891, section 56 of the M2Finance Act 1946 and section 27 of the M3Finance (No.2) Act (Northern Ireland) 1946 (inspection of public records and records of unit trusts) shall apply in relation to F1inheritance tax as they apply in relation to stamp duties.
Annotations
Textual amendments
- F1
See Finance Act 1986 s. 100(1)and (2)—for any liability to tax arising on and after 25July 1986any reference in the legislation to capital transfer tax has effect as a reference to inheritance tax.
Marginal citations
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.