130 Interpretation
Inheritance Tax Act 1984 (1984 c 51) | Legislation

130 Ìý±õ²Ô³Ù±ð°ù±è°ù±ð³Ù²¹³Ù¾±´Ç²Ô

(1)     In this Chapter—

(a)     references to the value transferred on a death are references to the value transferred by the chargeable transfer made on that death;

(b)     references to the net proceeds of sale or the net value of any trees or underwood are references to the proceeds of sale or value

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