Statute
Section 261 — Inheritance Tax Act 1984: Scotland inventories.
Text of the provision Official document
Scotland inventories. 261 In the application of this Part of this Act to Scotland, references to an account required to be delivered to the Board by the personal representatives of a deceased person, however expressed, shall be construed as references to such an inventory or additional inventory as is mentioned in section 38 of the Probate and Legacy Duties Act 1808 which has been duly exhibited as required by that section.
Official source: legislation.gov.uk
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