000 00761cab a2200217 4500
001 ABS37467
008 090401t1987 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u4732
041 _aeng
100 _aWhitehouse, C.J.
245 _aReservation of benefit - uncertainties and traps
260 _c1987
350 _a0
490 _aLaw Society`s Gazette
_v84 (6) 11 February 1987, 392-396 (3)
520 _aIn the Finance Act 1986 s102 and s103; Sched 20, the most striking feature of inheritance tax is the reintroduction of the estate duty provisions dealing with reservation of benefits and artificial debts.
650 _aFINANCE ACT 1986 S103
650 _aFINANCE ACT 1986 SCHED 20
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c2867
_d2867