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Regulation 2 Interpretation

Original text. Later amendments are not shown.

In these Regulations “subsection (7)” and “subsection (4)” mean subsection (7) of section 105 and subsection (4) of section 234 respectively of the Inheritance Tax Act 1984f1.

Annotations

Footnotes

f1

1984 c. 51; subsection (7) of section 105 was inserted by section 106(2), and subsection (4) of section 234 was inserted by section 107(2), of the Finance Act 1986.