[62A Same-day additions]
Inheritance Tax Act 1984 (1984 c 51) | Legislation

[62A  Same-day additions]

[(1)     For the purposes of this Chapter, there is a “same-day addition”, in relation to a settlement (“settlement A”), if—

(a)     there is a transfer of value by a person as a result of which the value immediately afterwards of the property comprised in settlement A is greater than the value immediately before,

(b)     as a result of the same transfer of value, or as a result of another transfer of value made by that person on the same

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