50. Inheritance tax (limiting agricultural and business property reliefs etc)
Question put,
That provision (including provision having retrospective effect) may be made amending the Inheritance Tax Act 1984—
(a) for limiting the amount of agricultural property relief and business property relief,
(b) about the Scottish agricultural leases to which section 177(1) or (2) of the Inheritance Tax Act 1984 applies,
(c) to remove obsolete references to the Unlisted Securities Market, and
(d) providing that overseas property whose value is attributable to agricultural property in the United Kingdom is not excluded property.