175. Amendment of section 103 (provision relating to voluntary disposition inter vivos, etc.) of Finance Act, 1991.

Section 103 of the Finance Act, 1991, is hereby amended in subsection (1) by the insertion of ", subject to the right of appeal under section 13 (as amended by the Finance Act, 1999) of the Act of 1891," before "(hereafter in this section referred to as the 'ascertained value')".