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Finance Act 1998

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Changes over time for: Paragraph 7

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Version Superseded: 24/07/2002

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Status:

Point in time view as at 28/07/2000. This version of this provision has been superseded. Help about Status

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 1998, Paragraph 7. Help about Changes to Legislation

7In the case of the death of a person who, if he had not died, would have been chargeable to tax under paragraph 4 on an amount representing part of an adjustment charge—

(a)the tax which would have been so chargeable shall be assessed and charged on his personal representatives and shall be a debt due from and payable out of his estate, and

(b)his personal representatives may make any election under paragraph 5 which he might have made.

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