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Chapter I Business Relief (ss. 124-135) |
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124. Interpretation (Chapter I). |
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125. Application (Chapter I). |
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126. Business relief. |
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127. Relevant business property. |
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128. Minimum period of ownership. |
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129. Replacements. |
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130. Succession. |
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131. Successive benefits. |
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132. Value of business. |
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133. Value of certain shares and securities. |
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134. Exclusion of value of excepted assets. |
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135. Withdrawal of relief. |
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135A. Avoidance of double relief. |
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Chapter II Miscellaneous (ss. 136-148) |
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136. Interpretation (Chapter II). |
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137. Amendment of section 109 (interpretation) of Finance Act, 1993. |
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138. Amendment of section 111 (application of Principal Act) of Finance Act, 1993. |
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139. Amendment of section 112 (exemptions) of Finance Act, 1993. |
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140. Abatement and postponement of tax. |
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141. Amendment of section 19 (value of agricultural property) of Principal Act. |
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142. Amendment of Second Schedule (computation of tax) to Principal Act. |
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143. Amendment of section 109 (computation of tax) of Finance Act, 1984. |
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144. Amendment of section 117 (reduction in estimated value of certain dwellings) of Finance Act, 1991. |
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145. Amendment of section 128 (amendment of Second Schedule (computation of tax) to Principal Act) of Finance Act, 1990. |
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146. Certificate relating to registration of title based on possession. |
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147. Provision relating to section 5 (gift deemed to be taken) of Principal Act and section 121 of Finance Act, 1993. |
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148. Provision relating to section 11 (inheritance deemed to be taken) of Principal Act and section 123 of Finance Act, 1993. |
