115 Preliminary
Inheritance Tax Act 1984 (1984 c 51) | Legislation

Chapter II
Agricultural Property

115 Ìý±Ê°ù±ð±ô¾±³¾¾±²Ô²¹°ù²â

(1)     In this Chapter references to a transfer of value include references to an occasion on which tax is chargeable under Chapter III of Part III of this Act (apart from section 79) and—

(a)     references to the value transferred by a transfer of value include references to the amount on which tax is then chargeable, and

(b)

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