|
|
|
Amendment of section 46 of Principal Act (delivery of returns)
|
| |
65. Section 46 of the Principal Act is amended, in subsection (14)—
|
|
| |
(a) in paragraph (b), by the substitution of “the amount so specified,” for “the amount so specified, or”,
|
|
| |
(b) in paragraph (c), by the substitution of “a further taxable gift from the disponer, or” for “a further taxable gift from the disponer.”, and
|
|
| |
(c) by the insertion of the following paragraph after paragraph (c):
|
|
| |
“(d) the gift comprises or includes—
|
|
| |
(i) agricultural property, within the meaning of section 89(1), or
|
|
| |
(ii) relevant business property, within the meaning of section 93(1).”.
|
