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Legislation
Inheritance Tax Act 1984

Crossheading Interpretation

  • Section 268 Associated operations.
  • Section 269 Control of company.
  • Section 270 Connected persons.
  • Section 271 Property of corporations sole.
  • Section 271A Qualifying non-UK pension scheme
  • Section 272 General interpretation.
  1. Interpretation
  2. Property of corporations sole.

Section 271 | Property of corporations sole.

From legislation.gov.uk

References in this Act (except section 59) to property to which a person is beneficially entitled do not include references to property to which a person is entitled as a corporation sole.

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