Prospective
Inheritance Tax Act 1984 (c. 51)E+W
This section has no associated Explanatory Notes
59In section 230(3)(c) of the Inheritance Tax Act 1984, after βthe Ancient Monuments and Archaeological Areas Act 1979β insert β, or of which the Welsh Ministers are guardians under Part 2 of the Historic Environment (Wales) Act 2023β.
Commencement Information
I1Sch. 13 para. 59 not in force at Royal Assent, see s. 212(2)