Related Commentary  

4(1)  For the purposes of–

(a)section 8(9) of the Finance Act 1894,

(b)section 18 of the Finance Act 1896,

(c)section 61(5) of the Finance Act (1909–10) Act 1910,

(d)section 17(3) of the Law of Property Act 1925,

(e)section 73(6) of the Land Registration Act 1925; and

(g)section 236(4) of the Inheritance Tax Act 1984 so far as it relates to tax charged by virtue of section 147(4) of that Act.

the rate applicable under section 178 shall, subject to paragraph (2), be 11 per cent per annum.

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