118 Replacements
Inheritance Tax Act 1984 (1984 c 51) | Legislation

118 Ìý¸é±ð±è±ô²¹³¦±ð³¾±ð²Ô³Ù²õ

(1)     Where the agricultural property occupied by the transferor on the date of the transfer replaced other agricultural property, the condition stated in section 117(a) above shall be treated as satisfied if it, the other property and any agricultural property directly or indirectly replaced by the other property were occupied by the transferor

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