140 Interpretation
Inheritance Tax Act 1984 (1984 c 51) | Legislation

140 Ìý±õ²Ô³Ù±ð°ù±è°ù±ð³Ù²¹³Ù¾±´Ç²Ô

(1)     In this Chapter-

“close company†has the same meaning as in Part IV of this Act;

“interest in land†does not include any estate, interest or right by way of mortgage or other security;

“shares†includes securities;

and “the relevant

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