102 Interpretation
Inheritance Tax Act 1984 (1984 c 51) | Legislation

General

102 Ìý±õ²Ô³Ù±ð°ù±è°ù±ð³Ù²¹³Ù¾±´Ç²Ô

(1)     In this Part of this Act—

“close company†means a company within the meaning of the Corporation Tax Acts which is (or would be if resident in the United Kingdom) a close company for the purposes

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