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Finance Act 1996
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- UK Public General Acts
- 1996 c. 8
- SCHEDULE 28
- The Inheritance Tax Act...
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The Inheritance Tax Act 1984 (c. 51)
7In section 6(2) of the Inheritance Tax Act 1984 (FOTRA securities to be excluded property in specified circumstances), for the words from “neither” to “United Kingdom” there shall be substituted “of a description specified in the condition”.
8In each of paragraphs (a) and (b) of section 48(4) of that Act (excluded property in the case of settlements), for the words from “neither” to “United Kingdom” there shall be substituted “of a description specified in the condition in question”.
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