Finance Act, 1993
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Amendment of section 19 (value of agricultural property) of Principal Act. |
128.—Section 19 of the Principal Act shall, in so far as it relates to a gift taken on or after the passing of this Act, be construed as if— | |
(a) in the definition of “agricultural value” the reference to 55 per cent. (inserted by the Finance Act, 1991 ) were a reference to 75 per cent., and | ||
(b) the references to £200,000 (inserted by the Finance Act, 1982 ) were references to £250,000. |