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Finance Act, 1997
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Amendment of section 126 (business relief) of Finance, 1994 .

139.—(1) Section 126 (inserted by the Finance Act, 1995 ) of the Finance Act, 1994 , is hereby amended by the substitution of “90 per cent.” for “75 per cent.” (inserted by the Finance Act, 1996 ).

(2) This section shall have effect in relation to gifts or inheritances taken on or after the 23rd day of January, 1997.