259Inspection of records
Section 16 of the [1891 c. 39.] Stamp Act 1891, section 56 of the [1946 c. 64.] Finance Act 1946 and section 27 of the [1946 c. 17 (N.I.).] Finance (No. 2) Act (Northern Ireland) 1946 (inspection of public records and records of unit trusts) shall apply in relation to capital transfer tax as they apply in relation to stamp duties.