Finance Act, 1997
Amendment of section 126 (business relief) of Finance, 1994 . |
139.—(1) Section 126 (inserted by the Finance Act, 1995 ) of the Finance Act, 1994 , is hereby amended by the substitution of “90 per cent.” for “75 per cent.” (inserted by the Finance Act, 1996 ). | |
(2) This section shall have effect in relation to gifts or inheritances taken on or after the 23rd day of January, 1997. |