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.
Section 259: Inspection of records.
Inheritance Tax Act 1984 · 1984 c. 51View on legislation.gov.uk
Part VIII: ADMINISTRATION AND COLLECTION
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