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Legislation
Finance (No. 2) Act 1992

Crossheading Inheritance tax

  • Section 72 Increase of rate bands.
  • Section 73 Business and agricultural property relief.
  1. Inheritance tax
  2. Business and agricultural property relief.

Section 73 | Business and agricultural property relief.

From legislation.gov.uk

Schedule 14 to this Act (which makes provision in relation to relief in respect of business property and agricultural property) shall have effect.

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