35 Conditional exemption on death before 7th April 1976
Inheritance Tax Act 1984 (1984 c 51) | Legislation

35  Conditional exemption on death before 7th April 1976

(1)     Schedule 5 to this Act shall have effect with respect to certain cases where, by virtue of sections 31 to 34 of the Finance Act 1975, the value of any property was left out of account in determining the value transferred on a death before 7th April 1976.

(2)     Where there has been a transfer

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