PART V MISCELLANEOUS RELIEFS
C1CHAPTER I BUSINESS PROPERTY
Annotations:
Modifications etc. (not altering text)
108 Successions.
For the purposes of sections 106 and 107 above, where the transferor became entitled to any property on the death of another person—
a
he shall be deemed to have owned it from the date of the death, and
Pt. V Ch. I (ss. 103-114) modified (16.7.1992) by Finance (No.2) Act 1992 (c. 48), s. 73, Sch. 14, para. 9(4).