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Capital Transfer Tax Act 1984

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This is the original version (as it was originally enacted).

261Scotland: inventories

In the application of this Part of this Act to Scotland, references to an account required to be delivered to the Board by the personal representatives of a deceased person, however expressed, shall be construed as references to such an inventory or additional inventory as is mentioned in section 38 of the [1808 c. 149.] Probate and Legacy Duties Act 1808 which has been duly exhibited as required by that section.

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