Inheritance Tax Act 1984

259 Inspection of records. U.K.

Section 16 of the M1 Stamp Act 1891, section 56 of the M2 Finance Act 1946 and section 27 of the M3 Finance (No.2) Act (Northern Ireland) 1946 (inspection of public records and records of unit trusts) shall apply in relation to [F1 inheritance tax] as they apply in relation to stamp duties.

Textual Amendments

F1 See Finance Act 1986 s. 100(1)and (2)—for any liability to tax arising on and after 25July 1986any reference in the legislation to capital transfer tax has effect as a reference to inheritance tax.

Marginal Citations

M1 1891 c.39.

M2 1946 c.64.

M3 1946 c.17. (N.I.).