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102. Avoidance of double relief.
Amendments (requiring commencement) by s. 101 of the Finance Act 2024 (No. 43), published 12 November 2024.
Where the whole or part of the taxable value of any taxable gift or taxable inheritance is attributable to agricultural property to which section 89(2) applies, such whole or part of the taxable value is not reduced under this Chapter.