Finance Act, 1991
Amendment of Second Schedule to the Principal Act. |
115.—(1) The Second Schedule to the Principal Act (as amended by section 111 of the Finance Act, 1984 ) is hereby amended by the substitution of the following Part for Part II: | |||||||||||||||
“PART II | ||||||||||||||||
TABLE | ||||||||||||||||
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(2) This section shall have effect in relation to gifts and inheritances taken on or after the 30th day of January, 1991. |