IHTM11226 - Gifts for National Purposes: government department
»Ê¹ÚÌåÓýapp definition of ‘government departmentâ€� is contained in IHTA84/S272. It includes the National Debt Commissioners, and departments in Northern Ireland.
Following the devolution of powers to the Scottish Parliament with the passing of the Scotland Act 1998, S.I. 1999 No. 1820. »Ê¹ÚÌåÓýapp Scotland Act 1998 (Consequential Modifications) (No.2) Order 1999 paragraph 2(2) ensured that the definition of ‘government departmentâ€� in IHTA84/S272 includes the Scottish Administration.