Statute
Section 259 — Inheritance Tax Act 1984: Inspection of records.
Text of the provision Official document
Inspection of records. 259 Section 16 of the Stamp Act 1891, section 56 of the Finance Act 1946 and section 27 of the Finance (No.2) Act (Northern Ireland) 1946 (inspection of public records and records of unit trusts) shall apply in relation to inheritance tax as they apply in relation to stamp duties.
Official source: legislation.gov.uk
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