24 Gifts to political parties
Inheritance Tax Act 1984 (1984 c 51) | Legislation

24  Gifts to political parties

(1)     Transfers of value are exempt to the extent that the values transferred by them—

(a)     are attributable to property which becomes the property of a political party qualifying for exemption under this section, . . .

(b)     . . .

(2)

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