Statute
Section 119 — Inheritance Tax Act 1984: Occupation by company or partnership.
Text of the provision Official document
Occupation by company or partnership. 119 1 For the purposes of sections 117 and 118 above, occupation by a company which is controlled by the transferor shall be treated as occupation by the transferor.
2 For the purposes of sections 117 and 118 above, occupation of any property by a Scottish partnership shall, notwithstanding section 4(2) of the Partnership Act 1890, be treated as occupation of it by the partners.
Official source: legislation.gov.uk
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