Finance Act, 1997
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Amendment of section 135 (withdrawal of relief) of Finance Act, 1994 . |
141.—(1) Section 135 of the Finance Act, 1994 , is hereby amended, in subparagraph (iii) of the proviso (inserted by the Finance Act, 1996 ) to subsection (2), by the substitution of “four-ninths” for “one-third”. | |
(2) This section shall have effect in relation to gifts or inheritances taken on or after the 23rd day of January, 1997. |