[162AA Liabilities attributable to financing non-residents' foreign currency accounts]
Inheritance Tax Act 1984 (1984 c 51) | Legislation

[162AA  Liabilities attributable to financing non-residents' foreign currency accounts]

[(1)     This section applies if—

(a)     in determining the value of a person's estate immediately before death, a balance on any qualifying foreign currency account (“the relevant balance”) is to be left out of account under section 157 (non-residents' bank accounts), and

(b)     the person has a liability which is attributable,

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