Inheritance Tax Act 1984 · 1984 c. 51View on legislation.gov.uk
Part V: MISCELLANEOUS RELIEFS — CHAPTER II: AGRICULTURAL PROPERTY
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.
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.
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