268 Associated operations
Inheritance Tax Act 1984 (1984 c 51) | Legislation

Interpretation

268  Associated operations

(1)     In this Act “associated operations” means, subject to subsection (2) below, any two or more operations of any kind, being—

(a)     operations which affect the same property, or one of which affects some property and the other or others of which affect property which represents, whether directly or indirectly, that property, or income arising from that property, or any property representing accumulations of any such income, or

(b)

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