SCHEDULE 14 Loan Relationships: Minor and Consequential Amendments

SCHEDULE 14 Loan Relationships: Minor and Consequential Amendments

Section 104

1

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The Inheritance Tax Act 1984 (c 51)

2

(1)     .Ìý.Ìý.

(2)     This paragraph applies in relation to deaths on or after 6th April 1996.

3, 4

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The Taxes Act 1988

5–9

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10

(1)

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