107 Inland revenue charge
Finance Act 1999 (1999 c 16) | Legislation

107  Inland revenue charge

(1)     In subsection (3) of section 237 of the Inheritance Tax Act 1984 (imposition of Inland Revenue charge), for ““personal property” includes leaseholds” there shall be substituted ““personal property” does not include leaseholds”.

(2)     After subsection (3A) of that section there shall be inserted the following subsections—

“(3B)     Subsection (3C)

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