[71H Sections 71A to 71G: meaning of “parent”]
Inheritance Tax Act 1984 (1984 c 51) | Legislation

[71H  Sections 71A to 71G: meaning of “parent”]

[(1)     In sections 71A to 71G above “parent” includes step-parent.

(2)     For the purposes of sections 71A to 71G above, a deceased individual (“D”) shall be taken

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