42 Supplementary
Inheritance Tax Act 1984 (1984 c 51) | Legislation

42 听厂耻辫辫濒别尘别苍迟补谤测

(1)聽聽聽聽 In this Chapter鈥

鈥済ift鈥, in relation to any transfer of value, means the benefit of any disposition or rule of law by which, on the making of the transfer, any property becomes (or would but for any abatement become) the property of any person or applicable for any purpose;

鈥済iven鈥 shall be construed accordingly;

鈥渟pecific gift鈥 means any gift other than a gift of residue or of a share in residue.

(2)

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