120 Successions
Inheritance Tax Act 1984 (1984 c 51) | Legislation

120 Ìý³§³Ü³¦³¦±ð²õ²õ¾±´Ç²Ô²õ

(1)     For the purposes of section 117 above, where the transferor became entitled to any property on the death of another person—

(a)     he shall be deemed to have owned it (and, if he subsequently occupies it, to have occupied it) from the date of the death, and

(b)     if that other person

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