[74B Section 74A: supplementary provision]
Inheritance Tax Act 1984 (1984 c 51) | Legislation

[74B  Section 74A: supplementary provision]

[(1)     A transfer of value arising by virtue of section 74A is to be taken to be a transfer which is not a potentially exempt transfer.

(2)     For the purposes of section 74A—

(a)     when determining the value transferred by a transfer of value arising by virtue of that section, no account is to be taken of section 3(2),

(b)     nothing in section 10(1) applies to prevent such a transfer, and

(c)     nothing

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