ihta84/s259.- Inspection of records.

1891 c.39. 1946 c.64. 1946 c.17. (N.I.).
[1975 Sch.4 para.42(2).]

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 ¹ ] as they apply in relation to stamp duties.

1 See 1986 s100(1) and (2) - for any liability to tax arising on and after 25 July 1986 any reference in the legislation to capital transfer tax has effect as a reference to inheritance tax.