100 Capital transfer tax to be known as inheritance tax
Finance Act 1986 (1986 c 41) | Legislation

Part V Inheritance Tax

100  Capital transfer tax to be known as inheritance tax

(1)     On and after the passing of this Act, the tax charged under the Capital Transfer Tax Act 1984 (in this Part of this Act referred to as “the 1984 Act”) shall be known as inheritance tax and, accordingly, on

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