# Inheritance Tax Act 1984, Section 271: Property of corporations sole.


References in this Act (except section 59) to property to which a person is beneficially entitled do not include references to property to which a person is entitled as a corporation sole.

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Source: https://www.legislation.gov.uk/ukpga/1984/51/section/271 (the official version)
Page: https://openlegislation.uk/inheritance-tax-act-1984/section-271
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.