Inheritance Tax Act 1984, Section 259 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Section 16 of the M1Stamp Act 1891, section 56 of the M2Finance Act 1946 and section 27 of the M3Finance (No.2) Act (Northern Ireland) 1946 (inspection of public records and records of unit trusts) shall apply in relation to [F1inheritance tax] as they apply in relation to stamp duties.
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