Inheritance Tax Act 1984
This
adran has no associated
Memorandwm Esboniadol
110. In section 54A(3) (special rate of charge where settled property affected by potentially exempt transfer)(1) for “Special Commissioners” substitute “tribunal”.
(1)
Section 54A was inserted by section 96 of, and paragraph 1 of Schedule 7 to, the Finance (No 2) Act 1987 (c. 51).