This is the original version (as it was originally enacted).
1In section 104 of the [1984 c. 51.] Inheritance Tax Act 1984 (relief for relevant business property)—
(a)in subsection (1)(a), for “50 per cent” there shall be substituted “100 per cent”;
(b)in subsection (1)(b), for “30 per cent” there shall be substituted “50 per cent”.
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