87 Newspaper trusts
Inheritance Tax Act 1984 (1984 c 51) | Legislation

87  Newspaper trusts

(1)     In relation to property comprised in a settlement to which this section applies, section 86 above shall have effect as if newspaper publishing companies were included among the persons within paragraphs (a) and (b) of subsection (1) of that section.

(2)     This section applies to a settlement if shares

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