Finance Act, 1982
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Amendment of section 19 (value of agricultural property) of Principal Act. |
100.—Section 19 of the Principal Act shall, as respects a gift or inheritance taken on after the 1st day of April, 1982, have effect as if “£200,000” were substituted for “£150,000” (inserted by the Finance Act, 1980 ) in each place where it occurs. |