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- Original (As enacted) - English
- Original (As enacted) - Welsh
This is the original version (as it was originally enacted).
6A land transaction—
(a)which is entered into under section 9 of the National Heritage Act 1980 (c. 17) (disposal of property accepted by the Commissioners for Revenue and Customs in satisfaction of inheritance tax) and by which property is transferred to a person mentioned in subsection (2) of that section, or
(b)which is entered into under subsection (4) of that section,
is relieved from tax.
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