103 Preliminary
Inheritance Tax Act 1984 (1984 c 51) | Legislation

Part V Miscellaneous Reliefs

Chapter I
Business Property

103 Ìý±Ê°ù±ð±ô¾±³¾¾±²Ô²¹°ù²â

(1)     In this Chapter references to a transfer of value include references to an occasion on which tax is chargeable under Chapter III of Part III

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