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Legislation

Finance Act 1987

Part IV Inheritance Tax

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Section 57 Reduced rates of tax.
Section 58 Securities, other business property and agricultural property.
Section 59 Maintenance funds for historic buildings etc.
Section 60 Acceptance in lieu: waiver of interest.

Part IV · Inheritance Tax
Maintenance funds for historic buildings etc.

Section 59 | Maintenance funds for historic buildings etc.

From legislation.gov.uk

Schedule 9 to this Act shall have effect.